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Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Travel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCompliance With Payment Card Industry Standards
… Regional Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our … as a method of payment, such as the Authority, must comply with the Data Security Standards (DSS) established by the PCI … to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… companies requesting they comprehensively disclose their political spending. DiNapoli filed the disclosure proposals … accountability on the use of corporate dollars to further political agendas so they can determine whether the spending … or puts it at risk,” DiNapoli said. “Amid a deeply divided political climate, corporations should assess whether …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… companies to enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. … trustee of the Fund, announced today. “In today’s political climate, corporations that engage in political spending risk damaging their reputations; … companies to enhance disclosure of their spending on political causes New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesState Comptroller DiNapoli Releases School District Audits
… As a result, district taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible … the district could have realized potential reimbursements of $268,308. Candor Central School District – Separation … were accurate, supported and approved. Due to the lack of oversight, eight employees, including the former …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement on the MTA's July Financial Plan
… that it must somehow bridge a looming fiscal canyon of more than $2 billion annually and plan for long-term … long-term budgetary imbalance. “Ridership as a percentage of pre-pandemic ridership is now forecasted to be 61% this … current projections could become even worse as the threat of a recession looms. The growing disparity between revenues …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Brandon – Financial Condition (Franklin County) Inadequate … declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. In addition, the board has not adopted a …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-10
… a conservation advisory council nor a conservation board is authorized to prevent the highway superintendent from … 227 NYS2d 297). The town highway superintendent is the official charged with the care and maintenance of town … duties, the highway superintendent is responsible for removing dangerous trees or overhanging or broken …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsTown of Waterloo – Board Oversight (2017M-110)
… five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58East Bloomfield Fire District – Financial Operations (2017M-154)
… Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. … procedures to ensure that District personnel comply with the procurement policy. Develop and adopt policies for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialAvon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Edgemont Union Free School District – Information Technology (2024M-37)
… manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … access are implemented and followed. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37