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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not authorized by the Board to conduct online banking … not authorized to conduct online banking and the Business Official and Business Administrator inappropriately had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Watervliet City School District – Fiscal Stress (2014M-149)
… balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. … and District officials failed to properly monitor capital project activity and expended more than $740,000 above the … and avoid relying on short-term borrowing. Monitor capital project activity to ensure that capital project expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105State Contract and Payment Actions in November
… with Fratello Construction Corp. to rehabilitate the Bronx Armory in Bronx County. $5 million with Burns Bros. Contractors LLC to …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … Building 2 at Great Meadow Correctional Facility in Washington County. $1.4 million with Arold Construction … sidewalk and parking lot at Rockland Psychiatric Center in Rockland County. Department of Health $137.3 million with …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Contract Participation of Minority- and Women-Owned Business Enterprises
… year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 million (21.7 percent), and $283.4 million (23.6 percent) for … have resulted in inaccurately reported MWBE utilization numbers as well as an increased risk of fraud. The …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… accounts is recorded by a reduction of revenues and a credit to the reserve; with the exception of reserves … booked by a debit to the reserve (allowance) account and a credit to the Receivable, thus eliminating the account from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsComptroller DiNapoli Releases School Audits
… his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School District , East Williston Union Free School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0City of Troy – Budget Review (B18-5-8)
… Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative … proposed budget and instead will be financed by issuing debt. Five of the City’s six collective bargaining agreements … The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … partner in our efforts to combat fraud crimes in Ulster County.” Denardo pleaded guilty in September to grand larceny … board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240000 from the district …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftOffice for People With Developmental Disabilities Fuel Card
… Metro New York Developmental Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the … Metro New York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Contract and Payment Actions in April
… Services – Design & Construction $5.3 million with Alvion Group Inc. for the replacement of ceilings in several … $1.3 million with Protek Information Technology Services LLC for the purchase of a CrowdStrike platform. Division of … Program. $5.4 million with Parsons Transportation Group of NY Inc. for engineering feasibility and planning …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397