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Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… to evaluate the accuracy of the District’s accounting for leave time and separation payments for the period July 1, … Finding District officials properly accounted for employee leave accruals and made accurate separation payments. Key … Burnt HillsBallston Lake Central School District Leave Accruals and Separation Payments 2015M357 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… as text and images, it appears that further changes are on the way. As technological advancement continues, it is … also evident in government institutions. My recent report on AI governance in New York City found that the city lacks … impacts. I encourage my colleagues in government to join me in ensuring that AI systems work to further the greater …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSecurity Over Critical Systems
… must adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security … for adhering to provisions in the Department of Environmental Conservation or Federal Energy Regulatory Commission regulations. The District must also abide by …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeState Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and … online banking transactions. Not all employees involved in the online banking process have received Internet security … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Vestal Central School …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… an independent review of the preparation, submission and receipt of transportation State aid documentation and an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether … included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of … money is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over … today announced his office completed audits of the Afton Hose Company Emergency Squad Town of Hampton Town of Hopewell …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and … allowed the highway superintendent to use $6,000 in proceeds from the sale of town scrap metal to fund … between District 1 and District 2. If costs were allocated in accordance with regulations, District 1 would have had a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… Thomas P. DiNapoli announced that former Family Service Society (FSS) Chief Operating Officer Jennifer Thurber today pleaded guilty to manipulating the organization’s payroll system to defraud the organization … Thomas P DiNapoli announced that former Family Service Society FSS Chief Operating Officer Jennifer Thurber today …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsComptroller DiNapoli Releases Municipal Audits
… the highway town-outside-village fund, and sales and use tax revenues totaling $88,605 to the general town-wide fund. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2022 Financial Condition Report
… view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually received …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataCity of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331