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Randolph Central School District - Financial Management (2019M-232)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Comptroller DiNapoli Releases Municipal Audits
… of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal … projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Argyle Central School District , Forestville Central … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsTown of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144State Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User Accounts … a current authorized user list. Sullivan County Board of Cooperative Educational Services (2021M-171) BOCES …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits2015 Financial Condition Report – 2015 Financial Condition Report
… closing fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources …
https://www.osc.ny.gov/reports/finance/2015-fcrVillage of West Haverstraw - Summer Program (2019M-146)
… program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and … Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The … incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146DiNapoli Releases Bond Calendar for First Quarter
… of the State Comptroller. The prospective first quarter calendar includes anticipated bond sales by the following … New York City Transitional Finance Authority, the New York Liberty Development Corporation, the New York State Housing … and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York State New York City and their major public authorities during the fourth quarter of 2021
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterTown of Cobleskill – Budgeting (2023M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed … of the $424,000 of fund balance that the Board planned to use to fund projected deficits was not used and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138X.4 Overview – X. Guide to Vendor/Customer Management
… important all information on the vendor record is correct to ensure timely and accurate processing of transactions, … Self-Service account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or … maintained on each tab and its impact on agencies. Guide to Financial Operations REV. 04/19/2022 … Each registered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Leicester – Financial Management (2025M-2)
… estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 88-5
… the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) … MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or … noted, however, that it is our opinion that section 92-a does not authorize a town to provide coverage under a local …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 95-21
… and permissive referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor … …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… complete report - pdf] Audit Objective Determine whether the Village Clerk-Treasurer (Treasurer) performed her duties … Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Town of Bovina - Records and Reports (2019M-200)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely … accounting records. Provide accurate and timely budget-to-actual and other financial reports to the Board. File AUDs in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Approved State Contracts and Payments
… Buffalo. $1.5 million to the New York State Federation of Lake Associations Inc. to assist with the Citizens Statewide Lake Assessment program. $650,000 with Serviam Construction … on I-684 in Bedford, Westchester County. $1.9 million to Cold Spring Construction Company for interchange improvements …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – … misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted Falsifying Business Records in the second … reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsJamesport Fire District - Length of Service Award Program (2019M-05)
… Determine if District officials properly administer the length of service award program (LOSAP). Key Findings The … … Determine if District officials properly administer the length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05