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Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Monticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Kendall Central School District – Capital Project (2017M-194)
… plan detailing the scope and related costs. Because bids for the project came in significantly lower than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194DiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," … DiNapoli legislation: prohibits the Fund from engaging, hiring, investing with or committing to an investment manager …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Dansville … policies and procedures to safeguard IT assets. Further, the board has not adopted policies addressing password … Central School District – Reserves (Allegany County) The district’s reserve fund policy does not adequately …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsVestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Review of Credit Card Expenses at Finger Lakes DDSO
… living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household … of household items. Key Recommendations Ensure employees at Finger Lakes DDSO follow New York State procurement …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoWilliamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Red Hook Central School District – Financial Management (2016M-105)
… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103State Comptroller Releases Municipal Audits
… County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsVillage of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years … clerktreasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Glenham Fire … , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… you actually earned in the last completed State fiscal year (April 1 to March 31). Part-time employee contribution … annualized wages. Contribution rates are set April 1 each year. These are mandatory contributions; they will not …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementEn-Con Police Disability – En-Con Police Officers Plan
… cannot exceed your final salary. The portion of your pension which exceeds your final salary will be suspended … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disability