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Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHousing for Seniors
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … the strength and diversity of its many neighborhoods. The NYC Housing Development Corporation (HDC) is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsSteuben County – Court and Trust Funds (2024-C&T-4)
… and safeguard these funds. Key Findings The Commissioner or her confidential secretary did not perform bank …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4DiNapoli Finds Schools Falling Short on Emergency Planning
… found none of the schools met the minimum planning or training requirements of the State Education Department … plans that could leave them unprepared if a shooting or life-threatening incident occurred,” DiNapoli said. … designate a chief emergency officer in their safety plans or identify duties for this critical position. They also did …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… Central School District’s extra-classroom activities account and attempted to conceal her theft by substituting … checks from the school district retirees’ health insurance account, among other things. Students raise and spend … The Comptroller’s forensic analysis of the scholarship account revealed Smoulder’s manipulation. Smoulder pled …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the … Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required … and enforcing compliance with Regulations related to the accounting for and proper use of the developments’ funds; …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCapital Asset Management
… AM) to house and maintain capital asset information in a single master file, providing auditable information in … trucks. 16% (156 of 994) of capital assets had incorrect or missing data in SFS AM, such as the description, location, cost, or other key pieces of information required to locate, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… was almost 15% of budgeted appropriations for 2013-14, or almost four times the 4 percent statutory limit. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsCredit Cards – Travel and Conference Expense Management
… Your local government or school district may authorize designated employees to use … a credit card issued in the name of the local government or school district to pay for certain travel and conference … employees who travel frequently to have a local government or school district credit card issued in both the name of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller … the In-State Private Equity Program is a win for the state pension fund and our local economies,” said DiNapoli. “Our …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s … and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 … not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s … bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Glen - Water and Sewer Operations (2023M-167)
… the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer bills and … totaling $1,981 to 4 customer accounts without any review or approval. The bookkeeper did not record amounts billed … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167State Contract and Payment Actions in December
… commonly requested data, including Legislative travel and per diem expenses. … In December the Office of the State …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberOpinion 98-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … control and supervision of the village board of trustees or other officers to whom such control is delegated by the … Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2002-15
… unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15