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Eden Central School District – Capital Project Management (2024M-83)
… in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the opportunity to approve or reject the additional work. Officials did not … work and professional services. Therefore, officials may have paid more than if the work was awarded through a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a … 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer maintain detailed financial records and provide monthly financial … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. … 2014 were approximately $3.8 million. Key Findings Three Fire Commissioners had not attended mandatory training …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… to plague our children, it’s more important than ever to get students moving and help them develop healthy lifestyle habits," said DiNapoli. "New York has set forth critical benchmarks that promote … Specifically: In grades K-3, students should be receiving a minimum of 120 minutes of PE during the course of five …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 88-72
… district. This is in reply to your inquiry regarding the formation of a town sewer district within the boundaries of … Concerning the formation of a town sewer district within the boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-88-72I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… escalation. The SFS Help Desk is staffed Monday through Friday. Agency users will not have 24-hour, daily Help Desk … • Revenues, refunds, tax accounting, and financial plan implementation; and • Banking services, establishing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… estimated $209.1 billion in assets under management as of Dec. 31, 2017. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases Municipal Audits
… , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency and accountability for … Leave Accruals (Suffolk County) Leave accrual records for business office employees were overstated by a total of 272 hours. Vacation, sick and personal leave earned exceeded …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases May State Cash Report
… after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school … Rockland County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s … of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemState Comptroller DiNapoli Releases Municipal & School Audits
… assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure that IT …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsTown of North Hudson - Payroll (2018M-166)
… Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 … 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … types of short term borrowings are excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit2015 Financial Condition Report – 2015 Financial Condition Report
… for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just a few years ago, New York …
https://www.osc.ny.gov/reports/finance/2015-fcrLima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether Library officials procured goods and … Recommendation The Board should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and services not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295