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State Comptroller DiNapoli Releases School Audits
… reasonable and fund balance is maintained in accordance with statutory requirements. The district appropriated … readings that did not appear reasonable when compared with the vehicle performance records. Officials also did not … District officials were unable to provide auditors with evidence that they have documented the financial need or …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to other municipalities and fire districts (Office of the State Comptroller's Approval Mem, Bill Jacket, L 2007, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… to the town. VILLAGE LAW, §8-800; CIVIL SERVICE LAW, §58: With certain exceptions, a village police department must … department was established after January 1, 1960 and, with certain exceptions, the village has four or more … concerning several pending proposals in connection with the provision of police services in a village and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Smithtown Fire District – Capital Project (2014M-231)
… square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. … Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with permissive referendum requirements. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Washington County – Procurement (2017M-224)
… the County procured goods and services in accordance with its procurement policy and statutory requirements for …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation (Department) requirements for classifying, reporting and repairing bridge defects. … did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 Safety Conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, … District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million. Key … forwarded them to a Board-designated Trustee who audited all claims. The Director did not approve 13 claims totaling …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village … 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by … of 18 such claims that we audited totaling $163,725 were not authorized for such payment under Village Law. Noteworthy …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193State Agencies Bulletin No. 1164
… have been in Bargaining Unit 21 at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSubway Wait Assessment (Follow-Up)
… had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, including …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-follow