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Plainville Fire District – Board Oversight (2021M-91)
… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … that annual and monthly financial reports are provided to the Board and membership and there is an independent … all claims are audited, and have documented approval prior to payment and adequate supporting documentation. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The governing board is also generally responsible for adopting broad policies …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … 1, 2012 through August 31, 2013. Background The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWest Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Opinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive … of the fire department. Fire districts are established for the purpose of providing fire protection and responding …
https://www.osc.ny.gov/legal-opinions/opinion-93-24IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… This category includes educational vocational and school counselors. Engineers 55070 Design Engineers Design …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Company purposes or supported. Of the $3.6 million in disbursements made during the two-year audit period, we … purchases and unsupported disbursements: $106,542 in unsupported cash disbursements were made to six Board … and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… “The Governor announced significant funding increases for health care, infrastructure, affordable housing, and environmental projects, as well as support for vulnerable New Yorkers and continuation of the plan to … building the state’s reserves is something I have called for repeatedly and is critical to planning for future …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalWeedsport Central School District – Financial Management (2016M-94)
… the District’s reliance on non-recurring revenues as a financing source. The District has developed multiyear … revenues, such as fund balance and interfund transfers, as financing sources in the annual budgets. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… COVID-19 pandemic hit New York, an audit released today by New York State Comptroller Thomas P. DiNapoli found. DiNapoli said that a persistent lack of funding for public health over the last decade forced DOH to operate … with accurate COVID-19 death counts and became entangled in the undercounting of those deaths as the Executive took …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… eligibility criteria are affected. Background The Governor’s Office of Employee Relations (GOER) memorandums dated … gross subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … the Tax and Compliance mailbox. … State Agencies Bulletin No 1873 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Island for work and other activities, such as shopping and tourism. The economic impact of the strike would be significant on Long Island during the peak tourism season, as well as New York City. While it is mainly … stretched beyond their capacities. Any adverse impact on tourism would also affect sales tax receipts, an important …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. … The Company currently has two existing fire stations and is building a new fire station that is near completion. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1