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Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145City of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … forms on file. Adopt policies and procedures for breach notification and PPSI protection. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Salina – Information Technology (2013M-256)
… established policies and procedures related to personal, private and sensitive information (PPSI) and sanitizing … physical security over the unlocked room containing the server and any other rooms with network access. Establish a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … Develop and adopt budgets that include realistic estimates for expenditures and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, … 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Funds Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewTravel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 88-49
… Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make motions at … dismissal. VILLAGE LAW, §§3-301(4); 4-400(1)(a): A village mayor may make motions in the same manner as any other member … to your letter concerning the authority of the village mayor to remove members of boards or commissions. In a …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … amounts of claims to document which claims are authorized for payment. Berkshire Fire District – Recording and … the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the check register …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-3
… of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the … of recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within … operate recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… that on Thursday, April 14, 2022, Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand … that on Thursday April 14 2022 Valerie White 58 of Middletown pled guilty in Orange County Court to Grand …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseComplaint Processing (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … action on civilian complaints filed against members of the New York City Police Department (NYPD). CCRB has … To assess the extent of implementation of the 4 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). Background … and validate enrollees’ continued eligibility. We issued our initial audit report on October 28, 2015. The objectives …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followFood Metrics Implementation
… food dollars are spent and identifying opportunities for additional purchases of local foods. The intent of the … in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from inside and outside the State – and for providing a Food Metrics Annual Report to the Governor …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationPublic School Safety – Incident Reporting and Unauthorized Student Departures
… limits are designated “Persistently Dangerous” (PD) or “Potentially Persistently Dangerous” (PPD). Officials of PD schools are required to notify parents of their option to … another school within the district that is not designated PD. Key Findings Our review of 10 sampled schools found that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresSelected Aspects of Subway Station Safety (Follow-Up)
… the Program New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 subway stations is one … mandatory weekly station inspections and daily inspections for the top 25 slips, trips, and falls in subway stations. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOversight of Adult Protective Services Programs (Follow-Up)
… Services (APS) – a program of State-mandated services for adults (over age 18) who, because of a mental or physical … Mohawk Tribe Department of Human Services, responsible for addressing APS referrals outside of New York City (rest … offices and/or contractors in New York City, responsible for addressing APS referrals in the five boroughs. Hereafter, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-follow