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State Comptroller DiNapoli Releases Municipal & School Audits
… $2.3 million had balances in excess of the district’s needs. In addition, while district officials prepared an … lacked key pieces of information required by the board’s reserve policy and best practices. Hammondsport Central … reserve fund is reasonable or necessary. Town of Wells – Records and Reports (Hamilton County) The supervisor …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsGeorgetown Fire District – Board Oversight (2014M-264)
… April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesNewark Valley Fire District - Board Oversight (2020M-30)
… established adequate controls over financial activities to safeguard assets. Key Findings There were control … generally agreed with our findings and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashTiconderoga Central School District – Financial Condition (2013M-154)
… December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of … Ticonderoga Central School District Financial Condition 2013M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Copenhagen Central School District – Financial Condition (2016M-142)
… 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in … which operates one school with approximately 460 students, is governed by an elected seven-member Board of Education. … that the amount of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… which is presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year … records. The School made payments for services to one of the entities without a written contractual obligation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… subject to Subpart A (interest calculations) of the Treasury-State Agreement (TSA) that governs the State’s cash management of Federal funds. Federal Funds – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaComptroller DiNapoli Releases State Audits
… was not documented. Division of Housing and Community Renewal (DHCR): Oversight and Monitoring of the Public …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… In 2013, LIRR awarded a contract to procure new M9 train cars. The contract includes an initial base order of 92 cars with options for an additional 584 M9 cars. In July 2017, LIRR exercised its first option for an …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsOneonta City School District – Payroll (2017M-202)
… May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and … The District, which has approximately 1,700 students, is governed by a Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Beaver River Central School District – Payroll (2016M-247)
… 2016. Background The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in … which operates one school with approximately 880 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… January 1, 2013 through December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats … Ithaca Area Wastewater Treatment Facility Energy Cost Savings …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Ellenville Central School District – Financial Condition (2015M-330)
… through June 30, 2015. Background The Ellenville Central School District is located in the Towns of Wawarsing and … Ellenville Central School District Financial Condition 2015M330 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Police Bulletin No. SP-221
… by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. … of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceInternal Control
… to Financial Operations Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal … the increasing use of information technology to carry out critical government operations, recognizes the …
https://www.osc.ny.gov/state-agencies/guidance/internal-control