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Lynbrook Union Free School District – Purchasing (2022M-17)
… Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Audit all District claims prior to … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123East Ramapo Central School District – Budget Review (B21-5-4)
… an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in … to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a contractor all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5City of Amsterdam – Records and Reports (2013M-266)
… of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Fiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … learn more. Search for a local government or school district. Search Now … State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/local-government/fiscal-monitoringVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. … policies and develop procedures for the collection and accounting of Department cash receipts. Ensure that cash …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… of Audit The purpose of our audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andOpinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … established for a specific improvement or specific item of equipment into another capital reserve fund is not subject to … the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Walton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. … protection and other emergency services to the Walton Fire District residents. The Department is governed by five … Key Findings The Treasurer did not maintain complete accounting records of disbursements, receipts or cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Objective Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, … each collection. Maintain ECA records, including support for collections and disbursements, for six years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from … the highest category including: East Ramapo Central School District in Rockland County (76.7 points) and Newfield …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro Fire District … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … cash balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsWhitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured access to … policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Response Planning for Unexpected Events
… or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans … 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation … phone or social media. The rail traffic controller for the district where the event occurred manages the event response, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOperational Advisory No. 12
… Subject : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesWyandanch Union Free School District - Budget Review (B22-7-1)
… 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… State Comptroller Thomas P. DiNapoli and Onondaga County District Attorney William Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program were arrested for engaging in several schemes to defraud the program …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … an overall fiscal stress score which classifies whether a district is in “significant fiscal stress,” in “moderate …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress