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Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Clifton Park Water Authority – Water Charges (2015M-247)
Clifton Park Water Authority Water Charges 2015M247
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime … salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of … OSC will update the Retirement Plans Table in PayServ to reflect the $17,301 pensionable overtime earnings limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsThousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 … establish dollar limits and did not specify the number or type of quotes to be obtained or the required documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and … which operates one school with approximately 800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … Administration of Mitchell-Lama Waiting Lists (2016-S-46) The majority of sampled new admissions, internal transfers … automated wait list (AWL) and approved by DHCR. However, in most cases, neither DHCR nor the development maintained …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor, and New York … police," DiNapoli said. “With this conviction, I thank Madison County District Attorney William Gabor and the New …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyUnified Court System Bulletin No. UCS-306
… unit on 04/01/2022; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2022; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x … Questions [pdf] … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of these shortfalls, County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, was for … use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218DiNapoli: State Agency Overtime Hits Record $611 Million
… said. “State agencies should take a hard look at how they are using overtime and for what. To hold the line on … and Community Supervision (DOCCS) and the Office for People with Developmental Disabilities - accounted for 63.5 … the state’s agency workforce has declined 10.9 percent, from 180,564 in 2007 to 160,829 last year, excluding the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionGermantown Central School District – Financial Management (2013M-230)
… of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop realistic … procedures related to the establishment and use of reserve funds. Review all reserves and determine if the amounts … manner. Develop a plan for the use of unexpended surplus funds and excess reserve funds identified in this report in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Utica City School District – Financial Condition (2013M-341)
… District officials have adopted realistic budgets and its spending did not exceed the budget. However, they … operational plan to provide a framework for future budgets and facilitate management of financial operations. Key … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341