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Elmira City School District – Financial Condition (2014M-348)
… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Greenport – Town Clerk Operations (2017M-3)
… for the period January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Wading River Fire District – Gasoline Credit Cards (2017M-5)
… not establish written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to … written policies and procedures for the use of gasoline credit cards that specify which District officials are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Brocton Central School District – Financial Management (2023M-44)
… did not properly manage fund balance and reserves . As a result, the Board and District officials were not … with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Rosendale – Justice Court (2014M-232)
The purpose of our audit was to examine Justice Court receipts for the period January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Locke – Financial Condition (2020M-111)
… in the general and highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Justice Court Fund
… Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: … Contact the DMV: Email: [email protected] Phone: (518) 486-9786 (Public) (518) 474-0871 (Counsel) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundService-Disabled Veteran-Owned Business Program Implementation
… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … 31, 2015. Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014. The … also created the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationFishers Island Ferry District – Financial Operations (2016M-156)
… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… we were able to hold Mr. Royal accountable and obtain full restitution for the fire department. This case is a great … The criminal disposition was reached after Royal made full restitution before pleading guilty and with the support of … 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyXII.8.H Voucher Mass Approval – XII. Expenditures
… agencies to mass approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control … must have sufficient internal controls in place to ensure payment(s) meet certification requirements in accordance with … of the agency head or finance officer, and an agency contact person. Any other relevant information. OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address safety-related … and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit corporation … To determine whether Staten Island Railway has taken appropriate steps to address safetyrelated …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsThe Child School – Compliance With the Reimbursable Cost Manual
… were: $163,663 for a less-than-arm’s-length contract for building maintenance and cleaning services; $139,647 for non-program-related and/or …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualVillage of Pulaski – Selected Village Operations (2013M-142)
… Develop and implement a formal disaster recovery plan and store backups of Village electronic data in an …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142State Comptroller DiNapoli Releases School District Audits
… school district audits were issued. East Syracuse-Minoa Central School District – Information Technology (Onondaga … were communicated confidentially to officials. Highland Central School District – Non-Instructional Overtime (Ulster … However, district officials identified unused sick leave reporting errors for district retirees. These errors were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsOpinion 96-8
… Law, §99-l[1][a]) WORDS AND PHRASES -- "other offenses" (meaning of for purposes of General Municipal Law, … collection regulations constitutes an "offense" within the meaning of General Municipal Law, §99-l(1)(a). The provisions …
https://www.osc.ny.gov/legal-opinions/opinion-96-8DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State … long-time superintendent of the Utica City School District (UCSD), Bruce Karam, pleaded guilty to the felony … and has been held accountable for his crimes. I thank District Attorney Carville and the State Police for their …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionLegal Aid Society
… into a $236,512,842 contract with Legal Aid. Legal Aid is comprised of a Civil Practice, a Criminal Practice, and a … professional skepticism by monitoring to ensure Legal Aid is meeting the terms and conditions of the contract. Consider …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society