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City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. More than 368,000 refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … Secretary paid herself $5,538 that she was not authorized to receive and paid her husband, a Highway Department …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and retirement plan should be carefully reviewed before a DRO is drafted. DRO proposals may be prepared using the Domestic Relations …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not audit 83 claims totaling approximately $83,000 prior to the payments being made. Franklinville Central School … million. District officials also allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by 18 percent. Additionally, while the board budgeted to use $355,000 of unrestricted fund balance to fund operations, it had operating surpluses totaling …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … at fund-raising activities before turning over the cash to the treasurer for deposit. Further, at least two board … for reasonableness of deposits and compare check images to supporting documentation. Village of Coxsackie – Financial …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … found that probation department officials can continue to improve actions to enforce past due amounts from offenders and locate crime …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … has increased from $31.5 million at December 31, 2008 to $96.5 million at December 31, 2011. These deficits were … by operating deficits ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed today charges Cesternino with … this case under the supervision of Public Integrity Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education … and other professional programs. York is also home to the CUNY Aviation Institute and the Northeastern Regional … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college