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Town of Huntington – Payroll and Legal Services (2013M-28)
… was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Comptroller DiNapoli Releases School Audits
… million. When unused appropriated fund balance was added back, the district's recalculated unrestricted fund balance … points. Fulton City School District – Non-Payroll Cash Disbursements (Oswego County) District officials … has since improved, the board should adopt a fund balance policy, adopt and monitor sound budgets and monitor and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Massapequa Union Free School District , Ossining Union Free School District , Pine Bush Central School … is being spent appropriately and effectively." Massapequa Union Free School District – Budgeting Practices and Reserve …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Message from the Comptroller – 2023 Financial Condition Report
… partially offset by growth in consumption and use taxes, business taxes, and other taxes. This report provides information and analysis on the full spectrum of New York State government finances and services, …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 … devices to confirm the devices were properly inventoried and physically located at the district and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Treasurer managed the Department’s funds with little or no oversight by any of the other Business Officers. We … disbursements that were not supported by invoices or authorized by the Department’s membership. The Treasurer … bank statements with amounts recorded by the Treasurer, or cash balances with the accounting records or annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Extra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5State Comptroller DiNapoli Releases Audits
… established monthly caps. In addition, noting that Medicare imposes a 36-month cap on oxygen equipment rental … and a parts inventory consisting of 9,373 different part numbers/types valued at over $10.2 million. Auditors … in November 2021, identified $31.7 million in improper premium payments made on behalf of individuals who were not …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsEthical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… by an elected seven-member Board of Education, operates three schools with approximately 2,000 students. Budgeted … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Skaneateles Central School District – Records and Reports (2015M-154)
… $4.1 million in receipts in the bank as of December 2014 had not been recorded as of March 2015. Officials did not … when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… will be plagued by uncertainty. The city must keep an eye towards the preservation of critical services and be …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 … benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285