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County of Rockland – Budget Review (B6-16-19)
… its proposed budget for the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the … proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a formal plan that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOpinion 89-3
… Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases shall be made in accordance with … by large quantity purchases by the State (Governor's Bill Jacket, L 1942, ch 868, adding former State Finance … If material changes are made from the State contract's terms and conditions, the political subdivision is no …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 1, 2012 through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Comptroller DiNapoli Releases State Audits
… records. Tri-State owes OPRHP at least $10,485 in licensing fees and potentially as much as $37,034 in …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialCity of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… Did not establish a Service Level Agreement (SLA) with the third-party contractor that issued and managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andWappingers Central School District – Fuel Accountability (2015M-135)
… ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … not maintain a log of fuel usage for the 275 gallon diesel tank in his Department or have knowledge of who was reordering the fuel for that tank. Fuel transaction reports are not shared with department …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135State Comptroller DiNapoli Releases School Audits
… completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central … estimates and reserve balance levels are reasonable. General Brown Central School District – Financial Condition … performed all non-payroll disbursement processes for the general fund with little oversight or any other compensating …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and state mortgage tax that may not be achievable. The budget also includes $8.5 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-44
… State health insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate purposes. Auditors also found 24 claims for diesel fuel totaling $66,516 and one paving claim totaling … evidence that competition was sought. For example, a state diesel fuel contract could have saved the town about $3,000 … As a result, there is an increased risk that goods and services may not have been received, and incorrect or …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases State Audits
… care services provided in the home, medical offices, clinics, and other freestanding sites. Medicaid claims for …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… thefts allegedly took place between April 2015 and October 2020. “These men were entrusted to maintain and service essential New York State Police vehicles, but instead they allegedly used taxpayer money to fund their own their personal business …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenySyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a … against expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andBroome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate … Tier, has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Franklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and supplies. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141