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Town of Erwin – Justice Court (2017M-266)
… for 2016 totaled $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and … errors went undetected and uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Great Neck Union Free School District – Fuel (2016M-82)
… totaled approximately $216 million. Key Findings The Board did not adopt a policy for fuel inventory accountability and … procedures to provide guidance to employees. Officials did not investigate variances identified on the fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Southern Cayuga Central School District – Financial Management (2015M-224)
… The District’s multiyear financial plan does not address its debt share or declining enrollment. Key … and adopt a multiyear financial and capital plan that address the District’s increasing debt, use and funding of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town … Roosevelt Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Village of Newport – Financial Management (2017M-12)
Village of Newport Financial Management 2017M12
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Village of Old Brookville – Cash Receipts (2015M-286)
… Receipts were not always deposited in a timely manner and duplicate receipts were not always issued when collecting …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Wyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, … million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Village of Tuxedo Park - Board Oversight (2018M-66)
… Use a request for proposals or quotation process to award professional service contracts. Clearly document water … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66XVI.3.K Interim Reporting – XVI. Financial Reporting
… (NCGA) Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance … Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates to only Governmental Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. “FirstEnergy is taking important … greenhouse gas emissions.” The shareholder resolution called on the company to prepare a report on policies the … of Connecticut’s pension plans and a shareholder, I have a responsibility to make sure that companies in which …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC … roadway construction permits that cover activities such as street openings, sidewalk construction and installation of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 89-35
… to be performed. TOWN LAW, §64(1); GENERAL MUNICIPAL LAW, §11: The town board manages and controls the finances of the … invest moneys under section 11. The General Municipal Law does not define "chief fiscal officer", but, based on the … to a sound investment program and set forth in detail what those policies and procedures should contain. Our …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli Releases City of Troy Budget Review
… the city’s resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position and must be monitored to ensure the declining trends are … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the DW330 - Voucher Listing Report . Agencies can also use Open Book New York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller