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Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
Town of Hempstead Sanitary District No 1 Selected Financial Activities 2015M206
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … to receive interest (or be charged interest) will have interest earnings posted or recorded to the fund once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… them while also recognizing the importance of achieving and maintaining long-term structural budget balance. “The … for health care, infrastructure, affordable housing, and environmental projects, as well as support for vulnerable … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… an internal agency system electronically transmits data to the SFS and the SFS creates data extract files to send back to the internal agency system. Agencies may originate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a … honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso Pope … in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … Results of Review It appears that the District has made some progress implementing corrective action. Of the four audit recommendations, two recommendations were partially implemented, and two …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s … The Board, Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Special Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsState Agencies Bulletin No. 1170
… Dues and Agency Shop Fee increase should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. … bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that … Committee. Prepare bank reconciliations. Issue receipts for all cash collected. … Hornby Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m