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Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… preschool special education services, to children with disabilities from birth to five years of age. Story … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Cost Manual (2014-S-71) State Education Department: Unity House of Troy - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs … increased taxation or additional future borrowing. Limit the capacity to finance future capital assets and grants. New … Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Fort Plain Central School District - Claims Audit Process (2018M-50)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … $122,475 and found that control procedures were followed for all claims selected ensuring they were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Village of Fort Johnson – Claims Processing (2016M-324)
… 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324XIX.2 Overview – XIX. Project Costing (PCIP)
… controls the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewAlbany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… posed by natural disasters like storms, according to an audit released today by State Comptroller Thomas P. … review at least once every five years. The plans include an Emergency Response Plan (ERP) and a Vulnerability … or are late submitting them. DOH officials said that an out-of-date plan does not necessarily mean an updated …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were … not accurately record all real property tax collections and deposited some collections and fees months after they were received. As of July 31, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-26
… .) to provide for a system of annual financial disclosure by localities. The Act distinguishes between "municipalities" and "political subdivisions" for purposes of the financial … by "local elected officials and/or by local political party officials" of such financial information as is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
… 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69DiNapoli: Canal Corp. Must Address Gaps
… significant canal structures that have not been inspected in many years – and some not at all, possibly elevating risks to the canal system, canal users and those who live by it,” DiNapoli said. “Because the canal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… currently pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, The Travelers Companies Inc., Waste …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… as its first-ever director of Sustainable Investments and Climate Solutions to support the implementation of the … Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance the Fund’s ongoing pursuit of … of those addressing it. Andrew will be a great asset in sourcing investment opportunities in the growing lower …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCity of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June … Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134