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Norwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … or implemented compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162McLean Fire Department - Financial Operations (2018M-40)
… oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Springs Union Free School District - Payroll (2018M-222)
… employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were … absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on … $4,694) and understated on seven occasions (by a total of 26 days valued at $7,845). Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Town of Manchester Board Oversight and Information Technology 2018M39 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… to $28,000 if the Directors had used School-provided cash rewards credit cards. Key Recommendations Take a more active …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mState Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city … of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMatter of Merton Simpson v. Department of Civil Service
… from the Matter of Merton Simpson v. Department of Civil Service. Background The New York State Department of Civil Service administered a test called the promotion test battery … Simpson et al. v. Department of Civil Service et al. List of individuals owed a monetary award Settled in 2011, …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceDiNapoli: Town of Altona Official Misused $23,500
… and the town supervisor did not perform proper monthly bank reconciliations; and The town board did not audit the … accounting system; Perform complete and accurate monthly bank reconciliations and ensure that any differences … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by New York … Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsCompliance With Jonathan’s Law (Follow-Up)
… and documents related to reportable incidents within 21 days of either the conclusion of the investigation or the … persons when requested or did not provide them within 21 days of the request or the conclusion of the investigation …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followManagement of Invasive Species
… invasive species (TIS). AIS are commonly spread via fishing and boating activities. Boat stewards are volunteers …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and loss. Officials also did not periodically review and disable unneeded network user accounts. The audit found … 46 unenrolled students had active network user accounts and 13 former employees who left between 2013 and 2020 also …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… New York State Comptroller Thomas P. DiNapoli released the … 40 years of legal precedent is just plain wrong. "In New York, recently enacted legislation will help protect … decades of progress. "Labor remains the backbone of the New York and American economy. Unions created our middle …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… funds); Changes in clearance patterns; and Additions or deletions of programs to be covered by a TSA. Raised the … That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to CMIA … transaction” comprises one or more refunds dealt with in a single transaction, such as a deposit into a State bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control