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Kendall Central School District – Capital Project (2017M-194)
… School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly … by pocketing cash deposits instead of depositing them in the clerk’s bank account, according to State Comptroller … Pleasant Valley Town Clerk Margaret Hart was charged today …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesState Police Bulletin No. SP-143
… status on 11/01/12, OSC will automatically insert a row onto the Additional Pay page with the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payOversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our original report, … of School Fire Safety Compliance ( 2015-S-86 ). Background The State Education Department (Department) is responsible … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followAgency Financial Reporting Package
… for the collection, summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageContinuity of Operations Planning (Follow-Up)
… planning for major unexpected events. We tested a sample of 11 State agencies, and found they had incorporated …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followBeacon City School District – Claims Auditing (2016M-20)
… of Audit The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through … that outlines the expectations and requirements of the claims auditor. The Board did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… (2008-S-48) New York State Thruway Authority: Proposed Toll Increases for July 2008 Through January 2010 (2008-S-6) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followPavilion Central School District – Claims Audit (2024M-108)
… As a result, there was an increased risk that improper or unsupported payments could have been made and may not have … properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Compliance With the Clery Act (Follow-Up)
… audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the Clery Act, … to help the public make informed decisions when choosing a college for educational or employment purposes. Our initial … could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followSandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; … cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354State Agencies Bulletin No. 770
… To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible … 107-288) established the requirement for “performance incentive awards for quality employment training and … and implementation of the awards. The Veterans’ Program Incentive Awards are not pensionable and will not be included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… popular scams include using questionable social security numbers and intentionally misstating deductions. For access …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… I commend the Mayor’s proposals to help keep New Yorkers in their homes. “Going forward, reducing spending will be … budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new ways to reduce spending that … Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York State Rent Relief …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… reflects reported sales by vendors. The next quarterly numbers (for October to December) will be available in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearHannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger Journal Entry … APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersConclusion – Improving the Effectiveness of Your Claims Auditing Process
… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more … confidence in the operations of their local government or school district. Allocating resources to improve the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Eastchester – Parking Ticket Collections (2012M-246)
… 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal years 2010 through 2012. Despite the high …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246