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Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Schuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Schuyler Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Copiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The … compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal … District officials overestimated expenditures by a total of $6.2 million. The District did not use any appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. … cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Accounts Payable Advisory No. 21
… Contract on a Voucher Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master … As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include one invoice on each voucher. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire … whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing fire apparatus …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … massacre at Tops Friendly Markets that took the lives of ten innocent people. This is an important step but we must … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlOysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… (OCFS) could not show that caseworkers contacted children in foster care within the first 30 days of their placement … and lacked documentation proving children were placed in foster homes that met program certifications, according to … the foster care program, including placing children in foster care settings, certifying and approving certain …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … pleaded guilty to grand larceny in the fourth degree and official misconduct. The former supervisor was sentenced in … budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-580
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … following requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … This bulletin provides agency instructions for processing the CUNY Rate Increase for Supervisor of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358