Search
Town of LaGrange – Selected Financial Activities (2013M-107)
… terminated upon separation from service, and users did not log off the system when they were not using it. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over … today. “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her community’s trust,” … protect public money. I thank the New York State Police for partnering with my office to hold her accountable.” New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,580 … million with Dow Electric Inc. for Job Order Contracting in various regions. $1.2 million with Normandeau Associates …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Webb - Ski Collections (2018M-188)
… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your death; and Your Social Security benefit. The salary used to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitState Comptroller DiNapoli Releases City of Newburgh Budget Review
… budget. The city’s proposed budget complies with the tax levy limit. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Fort Edward Union Free School District - Financial Condition (2019M-245)
… adequate fund balances. Key Findings The District’s financial condition significantly declined due to a … tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest