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DiNapoli: Comcast Agrees To Disclose Political Spending
… disclosure agreements with 21 of them including Qualcomm Inc., Marriot International Inc. and PepsiCo Inc. Below is a complete listing of the companies with whom …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… through June 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Geneva City School District - Reserves (2018M-51)
… whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve … policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectComptroller DiNapoli Releases Municipal Audits
… , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, … were partially implemented and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland … Cambridge Town of Fishkill City of Mechanicville and the Ramapo Catskill Library System …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well as … District Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to make sure these types of individuals are held …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is six numeric digits in length. Reporting Trees for Product are being created on an as-needed … three levels (inclusive of the root node) for Product reporting needs. A statewide Product Tree will be created to support Miscellaneous Receipts and Tax detail reporting needs when all agencies have migrated to the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, … Develop and adopt policies and procedures addressing key network user access controls, such as user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… 10 schools with approximately 8,750 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… payments we reviewed totaling $200,440, 12 payments (40 percent) totaling approximately $87,300 did not have the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Burke – Fiscal Oversight (2016M-277)
… 2015 through June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted … against the Town, other than those allowed under Town Law, is paid prior to the Board’s audit and approval. File …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177