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Homer Central School District – Financial Condition (2013M-306)
… 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129State Agencies Bulletin No. 434
… new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees Employees who are due tax refunds Effective Date Immediately Background … new Earnings Codes used by OSC in time entry for employees who are due a tax refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservEfficiency of Warehouse Space (Follow-Up)
… measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was implemented to achieve cost savings through the consolidation of warehouse space used by State agencies. At …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … for the District’s vehicles, upgrade the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-2332022 Virtual Lunar New Year Celebration
… of people to the area for its annual parade, cultural festival and fireworks. Comptroller DiNapoli's Economic …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January … define in the Executive Director’s employment contract all compensation and benefits to be received. Ensure that the … oversight of the Executive Director by ensuring that all payments to her are periodically reviewed or audited. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorWyandanch Public Library – Oversight of Library Resources (2013M-399)
… the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her … or implement procedures for payroll processing, and the Board President routinely changed the time records of … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsComptroller DiNapoli Releases School District Audits
… School District – Financial Management (Allegany County and Cattaraugus County) The district’s financial reserve plan … as recommended by Comptroller DiNapoli’s previous report and the board’s fund balance policy states that it will … percentage points, or approximately $2 million. The board and district officials consistently overestimated …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsItalian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental Health ( … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Bolivar – Community Development Block Grant (2013M-353)
… from the CCDC sufficient funds to pay contractors for all completed work. Establish formal procedures to monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hancock Central School District – Financial Condition (2013M-187)
… District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by … approximately $10 million. Key Findings Although the Board and District management believed they were effectively … years. To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… report or Company minutes as having been authorized for payment. The Treasurer did not include $5,533 of receipts in … annual reports. Review and authorize all claims prior to payment to ensure that they have supporting documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… did not establish adequate internal controls over the cash receipts process, including policies and procedures … did not establish adequate internal controls over the cash disbursements process. While Department bylaws state … in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftRidge Fire District – Audit Follow-Up (2021M-165-F)
… adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … $2.96 million. Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not … discrepancy between the District’s accounting records and bank statements The budget was not entered into the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-f