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Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… bank reconciliations and canceled checks. Company bylaws did not provide guidance for issuing receipts for cash … and for conducting fund-raising activities. Company bylaws did not provide guidance for using debit and prepaid cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overKings Park Central School District – Fuel Inventory (2015M-282)
… procedures to provide guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not require all employees to account for fuel pumped. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Canandaigua City School District – Procurement of Professional Services (2015M-133)
… and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is … has approximately 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mDiNapoli Statement on NYC's 2025 Budget Modification
… were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the … preliminary budget, due in January, is expected to include updated economic and revenue projections, and I encourage the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts and security settings for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Partial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement benefit at the time you retire. The …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSandy Creek Central School District – Reserve Management (2023M-43)
… funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit … from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Police Bulletin No. SP-151.1
… Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … Inv Foundation. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsVillage of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board … Include realistic estimates of revenues and appropriations based on historical trends or other known factors. Comply … adopted budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately … the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for … state indictment accuses the Southeast Queens Assemblyman of withdrawing and diverting over $40,000 from the bank account of the “Friends of Bill Scarborough” campaign committee and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new