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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … consists of five elected members. The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key … submitted budget-to-actual reports to the Board on a quarterly basis. The Board has not developed any long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Colonie Central School District – Claims Processing (2013M-9)
… are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims processing … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… (i.e., time records) to ensure that payments were based on the actual hours or days worked and Board-authorized … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … to the DMV or close his bank account as required when he resigned. Key Recommendations Take action to recover …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Opinion 2002-6
… -- Improvements (whether required at request of adjacent property owners based solely on highway failing to meet … and, if the highway may not be so designated, whether the statute requires the upgrade and expansion of the highway, at … designation of seasonal limited use town highways. This statute authorizes a town highway superintendent to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… were not placed in a substance abuse shelter. In one case, a client assessed with alcohol dependence had 60 … specialized services can lower the risk. Especially in the case of clients with serious mental illness, placements … and social workers, but too often this is not the case, DiNapoli’s audit found. Placements were also an issue …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … four vendors totaling $148,387, as required. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , … data file. Finally, while NYSDOL performs a data match on a biweekly basis for county jail inmates outside of New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-5
… facing the town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal affairs and official acts, programs and … 116(13) expressly limits the contents of the town's report to the affairs of boards, commissions, departments and …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … have adequate support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology … while an employee who reported to her received unsupported out-of-title payroll payments totaling approximately $1,400. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… both as an economic engine for their communities and an essential part of our food supply system. This is … trends, seeing growth in both the number of farms and in farmland in some counties. Access to fresh, healthy … of New York produced food sold in the state. Support research and extension services for the development and …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… into law on Dec. 17. The measure, proposed by the Office of State Comptroller, allows municipalities identified as … municipalities are more likely to engage financial experts when necessary to help them incorporate this type of … financial planning into their budgeting process. “I want to thank the Governor Andrew Cuomo for recognizing the …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… deputies’ duties or provide sufficient oversight of their work. As a result, many of their duties were performed … to sufficiently oversee the Clerk- Treasurer’s duties and work with CPAs to improve financial records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Special Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitConnetquot Central School District – Financial Condition (2015M-98)
… of appropriated fund balance planned to fund reserves in a way to enhance transparency to the taxpayers. … Connetquot …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Key Findings Budgets from 2010-11 through 2012-13 relied on significant amounts of appropriated fund balance and … to report the claims audit findings directly to the Board on a regular basis. … Bay Shore Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… that Board policy is followed regarding dual signatures on checks … Renaissance Academy Charter School of the Arts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found that the Technology Supervisor did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61