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Cortland County – Public Water Supplies (2016M-318)
… Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is governed … North Country Community College Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Opinion 88-29
… IDA member. General Municipal Law, Article 18 (§§800, et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Arlington Central School District , Brocton Central School District , Mineola Union Free School District and the Penn Yan Central School District . “In an era of limited resources and … announced his office completed audits of the Arlington Central School District Brocton Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s purchasing policy does not … duties or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Hampton … District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited … that were not authorized by the school by-laws or policy. South Colonie Central School District – Internal Controls …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and major public authorities … or reofferings as follows: $4.88 billion scheduled for July of which $1.83 billion is new money and $3.05 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… – Disbursements (Suffolk County) The board cannot be assured that it is reviewing and approving all district … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B17-6-11)
… fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11DiNapoli Releases Bond Calendar for First Quarter
… of New York Mortgage Agency and the Triborough Bridge & Tunnel Authority. The detailed forward issuance calendar can …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for June, all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $4.27 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases School Audits
… Central School District , Hudson City School District , LaFayette Central School District and the Mount Pleasant … to substantiate employee benefits and salaries. LaFayette Central School District – Reserves (Onondaga … Central School District Hudson City School District LaFayette Central School District and the Mount Pleasant …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… may freely enter information without restriction (free form fields). Unlike restricted fields, free form fields may not have appropriate security settings … access and/or redistribution. Examples of such free form fields include Invoice Number, Invoice Description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… with assistance from New York State Comptroller's Office, arrested Amy D. Olmstead after a long investigation," Chief …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … process by monitoring the use of his signature stamp and the work performed by individuals who performed … the Executive Director’s monitors the use of his signature stamp. Segregate incompatible financial duties so that no one …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252