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Town of Vestal – Capital Acquisitions (2013M-78)
… to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through … not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78State Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the … situation that warrants making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the … was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s … credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashMiddletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsWest Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The … financial plan does not include information related to funding and use of reserves or the level of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, … to the Board for approval as required by the budget transfer policy. Only use miscellaneous codes for …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andEast Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cohoes City School District – Budgeting (2016M-111)
… July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Schuylerville Central School District – Fund Balance (2016M-113)
Schuylerville Central School District Fund Balance 2016M113
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 … is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its … million. Key Findings The Board has not developed policies and procedures for cash receipt and disbursement duties, and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Overview – Legacy Reporting
… or retirees who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39DiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… his career, he founded Basil Smikle Associates, managed electoral and fundraising strategies for New York, helped found charter schools and created grassroots mobilization programs …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conference