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DiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for … Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationContract Advisory No. 26
… department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet the requirements of section two hundred …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. … Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… determine whether Department funds were used appropriately and whether the Board provided adequate oversight of the … Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted appropriations were approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Housing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … were inadequate controls and oversight, some of which allowed inappropriate expenditures to go undetected. In four …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
MaineEndwell Central School District Financial Condition 2013M49
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… through September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act … Mount Pleasant Cottage School Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … without authority to do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
Town of Wheatfield Recreation Department Cash Receipts and Information Technology 2013M200
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Minetto – Financial Condition (2013M-284)
… Key Findings The Board has adopted budgets that relied too heavily on appropriated fund balance as a financing … had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund … comply with the statutory limit. Reduce the unemployment insurance reserve fund balance to a more reasonable level. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for alcohol. $5,121 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Ardsley Union Free School District – Financial Management (2024M-13)
… complete report – pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District … Determine whether the Ardsley Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund … that three reserves with balances totaling more than $4 million were properly maintained or reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Big Flats – Financial Management (2013M-170)
… in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Addison – Board Oversight (2024M-8)
… As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … expenditures. The Board and District officials: On average, annually over estimated appropriations by $18 … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49