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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… budget, which is not equitable because all the departments do not use the same type and degree of services. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an … are not expected to travel at least 30 percent of the work year must return advances. Travel advances can be issued in … their official station for at least 30 percent of the work year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… with each service provider for the LOSAP. Enter into a new custodial agreement to include only bank and trust …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and … Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County Legislature, one by the Chautauqua County …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town Supervisor and four … plans to set forth the Town’s objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either increased significantly or …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … the third degree for allegedly syphoning more than $3,000 of ambulance service funds, according to New York State … Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, the Wyoming County …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli: Special Education Providers Shortchanging Special Needs Children
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, according to a report released today by New … with disabilities receive Special Education Itinerant Teacher (SEIT) services in New York annually at a cost of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli Releases Executive Budget Report
… and the end of federal relief aid that was instrumental in balancing the past two budgets, according to a report by … Budget. The Executive Budget proposes $227 billion in All Funds spending in SFY 2023-24, an increase of $5.4 billion, or 2.5%, from …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… diversity, and companies that refuse to embed diversity in their search for new board directors. “Companies must root … long-term success at risk. Corporate America must join in the national reckoning over racial injustice and confront … more is needed.” Following the murder of George Floyd in 2020, and the public outcry over the killings of other …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… the program today at a press conference in Albany. "This program offers families and individuals with … has a son with a NY ABLE account. "The ABLE account is a much needed tool to help him towards that independence." "My … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf . *ABLE …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment … may be combined with one petty cash check being issued in an amount over $250. Pay for invoices that exceed $250 if … Finance Law. Provide payroll corrections to employees in an amount not to exceed the full amount of their net …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York on Better Financial Footing
… and the result is that the state’s fiscal condition is the best it has been in years. Still, some budgetary challenges …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing