Search
State Comptroller DiNapoli Releases School Audits
… his office completed audits of Global Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and … his office completed audits of Global Concepts Charter School Sherrill City School District and the Solvay Union …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… did not regularly seek competition or indicate the selection basis, such as using requests for proposals (RFPs), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… the New York State Department of Taxation and Finance. Most student treasurers did not maintain cash receipt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Opinion 91-22
… authorities having control of fire departments and fire companies may organize fire police squads "within such departments or companies". Section 209-c further provides that the police … firefighters "who are members of such departments or companies". Based on the quoted language in section 209-c, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls should be considered. The policy does not define how many credit card accounts may be established, limit the … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-02013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests … and submitted to our Office for approval. Key Findings Our examination identified and disallowed 279 incorrect payments … The objective of our examination was to determine whether payment requests …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Barrington – Financial Management (2017M-103)
… public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103State Agencies Bulletin No. 2135
… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsTown of Pittsfield – Disbursements (2013M-82)
… Key Recommendations Periodically compare the approved warrants with the canceled check images, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued … that 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Legislature in 1970. The Library serves more than 16,000 community members and is governed by an elected five-member … The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that … Enforce program policy, including Board approval of programs costing more than $100, obtaining contractual …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… in Ontario County. The Company is a not-for-profit organization that operates an ambulance service and provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56