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XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must also notify the Office of General Services Bureau of Insurance to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. 09/04/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… maintaining a computer inventory, or sanitizing computer equipment before disposal. Key Recommendations Adopt written … by the bookkeeper. Require that an inventory of the Town’s electronic equipment be completed and regularly updated. … Establish a policy to ensure that hard drives and other electronic media are properly sanitized before they are …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… list to properly safeguard Village assets. The recreation center has one cash register that is used by eight employees … involved in the cash receipts process in the recreation center and institute internal controls to ensure proper …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… including the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal … invoices from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through November 13, 2012 documented 20 sanitary sewer main breaks. However, the corresponding log of sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Comptroller DiNapoli Releases Municipal Audits
… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … totaling $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed … The purpose of our audit was to review the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Comptroller DiNapoli Releases School District Audits
… that district officials did not always obtain competitive pricing or obtain alternative proposals or quotations for …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Newspapers Available for Notice of Unclaimed Funds Publications
… with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper distributed in … Reporters list of newspapers available for notice of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSolvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… adequate supporting documentation regarding students’ residency. We found that seven students’ files did not contain a proof of residency. In addition, three of the students had moved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andVillage of Sagaponack – Claims Processing (2017M-124)
… The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Elmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
Ellenville Central School District Financial Condition 2015M330
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process within the Pupil … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the … procedures in writing, including those that apply to the Business Office and those that are specific to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsShelter Rock Public Library District – Bank Reconciliations (2015M-249)
Shelter Rock Public Library District Bank Reconciliations 2015M249
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which … policy and consider amending the policy to solicit competition before awarding contracts for professional …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Canajoharie – Procurement (2015M-36)
Village of Canajoharie Procurement 2015M36
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36State Comptroller DiNapoli Releases Municipal Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit