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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … may be caused by their lack of training as required by law. Board members did not complete their required training …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. Background … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1166
… changes made to the 2011-2012 CSEA Deficit Reduction Plan and to provide a new earnings code and procedures for processing refunds for affected employees. … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1193 issued August …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedOpinion 92-4
… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … by L 1991, ch 413, §54). February 12, 1992 Hans A. van Nes, Esq., Attorney at Law Millwood Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-4DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… A Rochester woman, Elona Roberts, was arrested today for the alleged theft of more than $121,000 in … in addition to making cash withdrawals. Roberts was arrested this morning on charges of Grand Larceny in the … A Rochester woman Elona Roberts was arrested today for the alleged theft of more than $121000 in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherMenands Union Free School District – Information Technology (2021M-78)
… use, access and loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract language that identified the IT vendors’ roles and responsibilities. As a result, gaps in IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling … (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… complete report – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen … check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely … checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… United HealthCare and Amerigroup, managed care organizations (MCOs) that … Medicaid program, made at least $6.6 million in improper and questionable payments to ineligible providers over a … are being entrusted to manage public health dollars and are costing taxpayers millions in questionable payments,” …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsComptroller DiNapoli Releases School Audits
… Union Free School District and the Western New York Maritime Charter School . “In an era of limited resources … efficiently manage transportation costs. Western New York Maritime Charter School – Financial Operations (Erie County) … Union Free School District and the Western New York Maritime Charter School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsDiNapoli Appoints Government Relations Staff
… DiNapoli said. "The Office of the State Comptroller deals with New Yorkers and community and elected officials … government and get them the assistance they need to address the challenges facing their communities and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… to New York's 529 College Savings Program accounts tax deductible* but now lower fees, higher maximum balances and the elimination of the $25 minimum contribution fees make it easier to save for continuing higher education. New York's 529 College …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefits