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County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
Endwell Fire District Controls Over Financial Operations 2013M277
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… affiliated but legally independent corporations, the ASC and the Foundation. However, the Board has provided … maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all three …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesGreene County Industrial Development Agency – Management Practices (2013M-95)
… lease and PILOT agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement … incentives. However, the Board cannot document that project incentives were consistently applied when approving … a documented cost-benefit analysis for each proposed project. Ensure that all PILOT agreements contain a recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York State Court of Appeals … ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … is a legal document that gives us specific instructions on how your retirement benefits should be divided when you …
https://www.osc.ny.gov/retirement/publications/1518/divorceDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… over the same period in 2014. If overtime continues to rise at this pace, total costs for 2015 would exceed $700 … management practices and see what changes can be made to reduce their reliance on overtime.” The Department of … of state operations, including periodic reports on how overtime is managed by state agencies. For overtime …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Divorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals … ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … is a legal document that gives us specific instructions on how your retirement benefits should be divided when you …
https://www.osc.ny.gov/retirement/publications/1517/divorceCity of Ogdensburg – Budget Review (B3-16-20)
… Neither option included the appropriation of fund balance. There is no statutory authority for the City to … to support the cost of ongoing operations and fund balance is not gradually depleted over time. … City of …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123State Comptroller DiNapoli Releases School Audits
… audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central … and is not available for general operating expenditures. Miller Place Union Free School District – Check Signing …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … year, the School paid the Foundation a fee of $32,218 to become a member of the charter school network and receive … that clearly defined what activities it will engage in to achieve the stated goals and objectives. Also, the compact …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… from the organization which operates the Essex County Fair. The Society is a non-profit organization whose mission … in young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCharlotte Valley Central School District – Financial Condition (2013M-232)
… the 2012-13 fiscal year were approximately $8.6 million. Key Findings District officials believed they were … made unplanned transfers to the District’s reserves. Key Recommendations Adopt realistic budgets that are … actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
Village of Montgomery Purchasing and Information Technology 2013M210
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … $1.1 million. Key Findings The Board and Town officials did not adequately monitor the Town’s financial operations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… filed the Village’s annual financial report an average of 221 days past the due date for the fiscal years ending in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253