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Rocky Point Union Free School District – Overtime (2021M-80)
… recorded. Preapprove non-emergency overtime as required by District procedures. Adequately monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Decatur – Town Clerk (2020M-58)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … the audit period which totaled $1,630. The Clerk did not report or remit any fees received to the Supervisor or New … Key Recommendations Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… to serve,” DiNapoli said. “I thank District Attorney Jason Carusone and the New York State Department of Taxation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeFort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Board and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 … of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDAs and the projects that are receiving tax breaks. By increasing scrutiny of IDA project applications and … met, we can address many of the concerns raised in audits by my office over the years. Equally important, these new … are receiving the economic results that they were promised by their local IDAs. …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentTown of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… used for a capital project which had not yet been approved by District voters. District officials overestimated … the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… [read complete report - pdf] Audit Objective Determine whether Town … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to … Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… New York State Comptroller Thomas P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's … it was unable to agree with Amazon Inc.’s request to keep the New York State Common Retirement Fund’s shareholder …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionLake Placid Central School District – Investment Program (2023M-94)
… – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed and managed a … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Pine Valley Central School District - Financial Management (2019M-35)
… through 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35File Your Vendor Responsibility Questionnaire
… using the same online service. How to get started Log in or enroll in the VendRep System to file or view the questionnaire. Log in Don't have an account? To learn more, see The VendRep System. About the …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireOpinion 89-24
… by the school district's code of ethics. You ask whether a person who is a member of the board of education of a city school district has a conflict of interest when: (1) the person holds a position with a state teachers association … Whether a person who is a member of the board of education of a city …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 96-3
… the interest in contract provisions of article 18 shall be guilty of a misdemeanor (General Municipal Law, §805). It is … is recouped by the municipality from fees charged to third parties. An interest arises when a pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-96-3King Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184