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State Comptroller DiNapoli Releases School Audits
… years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board … financial reports, bank statements, canceled check images and bank reconciliations to monitor operations. Ensure … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 1166
… refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedSelected Aspects of Incident Intake and Investigation
… reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … the State Comptroller with case-specific information in substantiated cases. Consequently, we were unable to … more than 70 percent of the individual incidents reported in the VPCR database, including any cases where …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 97-10
… bidding would be required. We note, nonetheless, that when section 109-b did authorize installment purchase …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all street construction … fine and places the issue under the jurisdiction of the Environmental Control Board. According to DOT, the New York …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsArea #1 – IT Policy – Information Technology Governance
… requiring that every use and disclosure of student, teacher or principal 4 personally identifiable information (PII) benefits the student, teacher or principal and prohibiting student, teacher or … being included in public reports or other documents. 5 Online Banking – Before a local government or school begins …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain … the guidance prescribed by their specific agency policies. Escheatment Pursuant to §102 of the State Finance Law, the … with the above information and OUF procedures. For current escheatment dates for Refund, Payroll, Vendor, Employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.15 Updating Agency Contacts – XIV. Special Procedures
… current by updating contacts within two weeks of a change and verifying contact information bi-annually to …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIslip Housing Authority – Cash Disbursements (2017M-167)
… The purpose of our audit was to examine the Authority’s cash disbursement procedures for the period July 1, 2015 … signatures and passwords. … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was … provides fire protection and other emergency services to Ausable-Chesterfield-Keeseville Joint Fire District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June … July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
Town of Sharon Fund Balance 2017M271
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Kingston City School District – Fixed Assets (2017M-214)
… Background The Kingston City School District is located in the City of Kingston and encompasses parts of the Towns of … New Paltz, Rosendale, Saugerties, Ulster and Woodstock in Ulster County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216