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Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Bronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … Consider revising the District’s purchasing policy to require competition for procuring professional services. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Barnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mJefferson Community College – Procurement (2017M-156)
… September 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture industry. The … as Silver Meadows provide jobs and critical tax dollars to local communities, while also delivering locally-sourced … tariffs, restrictions on migrant workers and changes to federal policy are creating financial uncertainty for our …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmX.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State … NYS Department of Transportation NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education … Office of Temporary and Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesDiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults … Esq., partner at Irwin & Streiner LLC., which provides pro bono family legal services throughout Nassau and Suffolk …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTravel Advisory No. 12
… Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) … claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on the traveler’s behalf, the proxy must attach the AC 160-S completed by the traveler to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageComptroller DiNapoli Releases School District Audits
… employees stored personal data, such as photos, videos and music, on district computers. And district officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… or manage reserve funds according to applicable laws or best practices. The Board did not: Define the financial … including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24