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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… forms or supporting documentation. Granted an ineligible exemption and did not correctly calculate granted exemptions. … Did not establish, by local law or resolution, one granted exemption. Key Recommendations The Assessor should: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Solon - Financial Management (2018M-233)
… Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key … if the Board established a fund balance reserve policy and longterm plans to address Towns operational and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three … $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank … of dental claims and initiate and disburse funds for all utility payments. Ensure that all claims are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Moriah - Leave Accruals (2019M-168)
… accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… officials purchased goods and services in accordance with Board policy and applicable statutory requirements. … proposals (RFPs) for professional services in accordance with statutory requirements and District policy. Ensure the … quotes for goods and services are obtained and kept with purchasing documentation. Appoint a claims auditor who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Allegany-Limestone Central School District - Financial Management (2018M-129)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity … District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomState Comptroller DiNapoli Releases School District Audit
… charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditCUNY Bulletin No. CU-437
… Purpose To notify CUNY agencies of a change in dues structure. Affected … of 1.5% of the following earnings codes as identified by CUNY: HPE Holiday Pay-1.0 CUNY Skl Labor HPG Holiday Pay-2.0 CUNY Skl Labor LT3 Lost … To notify CUNY agencies of a change in dues structure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… to pay back her loans from the state’s retirement system. Judge Richard B. Meyer also ordered Green to pay back …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsComptroller DiNapoli Releases Municipal Audits
… or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Accounts Receivable Collection and Reporting
… reporting procedures were in compliance with applicable laws and regulations for the period January 1, 2012 through … and reporting practices are in compliance with applicable laws and regulations. As required, the Authority documented … reporting procedures were in compliance with applicable laws and regulations for the period J …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOversight of Career and Technical Education Programs in New York State Schools
… whether current State Education Department (Department) career and technical education (CTE) activities are … enrollments, align with State workforce needs and meet the career goals of secondary school students. Work with schools … To determine whether current State Education Department career and technical education activities are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOversight of Industrial Hemp
… of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … and approves Program applications, and then is responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the State of … that they are receiving the proper prices and that there is a defined contract period listed. Consider seeking …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. … did not maintain accurate and supported leave accrual records for all School employees. The School does not require … Board proceedings are properly documented, and all such records are maintained by the Board Secretary. Safeguard …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual