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Opinion 89-24
… entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does … interest pursuant to Article 18 of the General Municipal Law solely by virtue of either holding a position in a state …
https://www.osc.ny.gov/legal-opinions/opinion-89-24New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… is clouded with uncertainty. The federal tax bill’s impact on New York’s budget is yet to be fully determined, but we …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Bonds will mature over 9 years. A summary of bids received for the Series 2019A Bonds can be viewed at General …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the … and indicated they plan to initiate corrective action. … New Hyde ParkGarden City Park Union Free School District Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The … Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… report - pdf] Audit Objective Determine whether the Treasurer maintained adequate accounting records and the … unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end … files timely financial reports. Develop a plan to address the general fund’s declining fund balance and the …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. … 1 Appointed February 26, 2018 … Cassadaga Valley Central School District Financial Management 2018M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately … not authorized in advance by the Board, as required by District policy. Nineteen conference and travel expenditure … The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Urban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Depew Union Free School District – Investment Program (2023M-77)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and … tax levy. Key Recommendations Comply with the District’s investment policy and develop comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Delhi – Audit Follow-Up (2019M-204-F)
… 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and has approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS … Commitment Control > Budget Reports > Negative Segregation Balance. Agencies must be attentive in monitoring this report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… approves the voucher. The Treasury Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 … Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are accurate. …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Elmira – Audit Follow-Up (2017M-90-F)
… report released in August 2017. Background The City of Elmira (City) is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it … Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178