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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… complete report - pdf] Audit Objective Determine whether Department officials provided adequate oversight of … oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four credit card … $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialDeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… deterioration. Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
… officials used a competitive process to procure goods and services. Determine whether District officials … office. Key Recommendations Comply with District policies and applicable statutes requiring competition when procuring goods and services, and maintain a record of quotes obtained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its … supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBemus Point Central School District - Financial Management (2019M-216)
… Key Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and … The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216East Quogue Union Free School District - Claims Auditing (2019M-78)
… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Operational Advisory No. 34
… using the “Project Guide” in the SFS. When adding a new activity that is related to a Federal Customer Contract … Federal billing in the SFS. The following SFS Job Aids can assist with this two-step process: Step 1 - Creating an … an Activity to a Contract Line using the Project Guide For more information about project activities see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractContract #C001221 – Multipliers Leadership Training Services
… Seminar Agenda , in PDF Attachment E Impact Players Webinar Agenda , in PDF Minority- and Women-Owned Business …
https://www.osc.ny.gov/procurement/contract-c001221New York State Fiscal Reform and Accountability Act
… Legislative Program Legislative Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform … law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actManagement of Invasive Species
… are generally classified as aquatic invasive species (AIS) or terrestrial invasive species (TIS). AIS are commonly spread via fishing and boating activities. … drying, and draining watercraft to reduce the spread of AIS. The Department is authorized to enact AIS preventive …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Comptroller DiNapoli Releases School District Audits
… internal controls to safeguard the district’s user accounts. Specifically, network user accounts were not adequately managed. Officials did not … Central School District – Information Technology – User Accounts (Dutchess County) Officials did not establish …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Compliance With Jonathan’s Law (Follow-Up)
… facility operated by the Office of Mental Retardation and Developmental Disabilities (subsequently renamed the Office for People With Developmental Disabilities, or OPWDD). Jonathan’s parents … the written request, whichever is later. OPWDD operates 13 Developmental Disabilities State Operations Offices in six …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Irene,” said State Comptroller DiNapoli. “Thanks to my partnership with United States Attorney Carla Freedman and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88