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Copiague Fire District – Credit Card Purchases (2019M-98)
… that credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings … Ensure that credit card charges are adequately supported by sufficient supporting documentation which is … that credit card purchases were necessary adequately supported and for legitimate District purposes …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… [read complete report – pdf] Audit Objective Determine whether Oxford Academy and … that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentHarpursville Central School District - Financial Condition (2018M-120)
… expenditures. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus … Determine whether the District applied for all transportation State aid for new bus acquisitions and whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOpinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageOperational Advisory No. 3
… applied to the commitment control ledgers and will not charge your appropriation as intended. Agency Finance …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Schenectady City School District – Math Workbook Inventory (2023M-65)
… be monitored. Officials did not determine the District’s actual workbook need before workbooks were ordered. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Bolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… averaged eight days for contract reviews in January and two days to audit payments. DiNapoli releases this monthly … tickets. $216,000 to Taft Stettinius & Hollister LLP for casino selection advisory services. Office of General … – Assembly $32,000 to Roemer Wallens, Gold & Mineaux LLP for outside counsel for independent investigations of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Comptroller DiNapoli Releases Audits
… – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71) Auditors … provided to certain patients enrolled in Medicare-covered hospice. Among the cost savings, auditors recommended DOH … most of the problems identified in the initial audit. Niagara Frontier Transportation Authority (NFTA): Use of …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… St. Lawrence County to convert the site of an abandoned auto repair garage in the Village of Canton into a community … and St Lawrence County to convert the site of an abandoned auto repair garage in the Village of Canton into a community …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyDiNapoli Announces State Contract and Payment Actions for April 2016
… with Burgio & Campofelice Inc. $1 million to replace hot water tanks and roofing at Attica State Prison, including … with Black Horse Group LLC to replace a concrete water tank at Watertown Correctional Facility in Jefferson County. … grants to Warren County for pavement preservation in the town of Queensbury. Division of Veterans Affairs $500,000 to …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016DiNapoli Honors Hispanic Leaders
… District 17 Yadira Ramos-Herbert, first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for Latin American Advancement … (LCLAA) Westchester Chapter, AFL-CIO and Executive Vice President, Retired 1199 SEIU, UHWE Judith Aucar, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leaders