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Village of Dering Harbor – Board Oversight (2020M-29)
… operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting … Ensure tentative and adopted budgets comply with statutory requirements. Develop and adopt budgets that … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… United States Attorney Berman and the FBI for working with my office to hold this scammer accountable.” Press …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeSchenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Eaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Stafford – Capital Projects (2024M-17)
… financial reports to the Board. Town officials disagreed with certain aspects of our findings. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Brighton Central School District – Procurement (2022M-205)
… 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good … related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements and good … the District awards the contract in a manner consistent with District policies, statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … to sign checks and authorize electronic/wire transfers in the Treasurer’s absence. Conduct online banking using a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11X.4 Overview – X. Guide to Vendor/Customer Management
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewX.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Wading River Fire District – Gasoline Credit Cards (2017M-5)
… and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected … individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New … will help our nation through this crisis.” … This is a game changer for New York As the pandemic drags on for New …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planTown of Darien – State Contract Loader Purchases (2013M-88)
… January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Mid-Hudson Library System – Procurement (2016M-261)
… is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… in Wayne County. The District, which operates two schools with approximately 930 students, is governed by an elected … decisions made. Not all providers have written agreements with the District or the District could not locate the … agreements, for services in excess of a reasonable limit, with all professional service providers that detail the types …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services