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Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageBayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Minerva Central School District – Financial Condition Management (2020M-60)
… financial condition. Key Findings District officials can do more to effectively manage the District’s financial … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Virgil – Justice Court Operations (2015M-77)
… The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The Justice does …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77DiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli hosted a reception in Hempstead, N.Y. in honor of Hispanic Heritage … chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersSodus Central School District – Financial Management (2016M-392)
… of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial … by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with approximately 590 students, is governed by … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The … improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Findings The Board has developed a procurement policy but no formal procedures for seeking competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … year totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with … payments. Separation payment claims forms did not have adequate supporting documentation attached to them. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Greater Amsterdam School District – Financial Condition (2016M-110)
… is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of … in Fulton County; portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling … Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23