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South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-endicott.pdfHerricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/herricks-2019-127.pdfOpinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District … School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of … for the past several years. Certain reserves had excessive balances when compared to their respective liabilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mOpinion 91-20
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a … companies) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire … of an additional level or type of ambulance service in the town and may specify the circumstances under which …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Opinion 98-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … a general ambulance service or a combination thereof on a town-wide basis or in an ambulance district, may fix a … of fees or charges for the services to be provided on a town-wide basis or within an ambulance district, persons …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Wayne Central School District – Property Disposal (2021M-161)
… of the District’s 2016 transportation study conducted by an external advisory group which also made a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss … loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … with Bloomingdale Road Investors LLC to lease office space in Westchester County. $4.8 million with Dicaralli Corp. to …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberLake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … restrict users’ financial software application permissions to only those functions that are necessary for their job … confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mTown of Broadalbin - Records and Reports (2018M-63)
… in a timely manner. Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public … population during the 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash … are properly receipted, documented and accounted for. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Board minutes do not consistently indicate the approval to pay these claims, which would provide a record to support the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… bolstered by robust economic growth in recent years, is strong and the out-year budget gaps are relatively small, but the risk of an economic slowdown is growing, according to a report released today by New York … fiscal year to $2.3 billion, but the FY 2019 budget gap is unchanged at $2.9 billion. The city projects a budget gap …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risks