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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to … May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSchenevus Central School District – Budgeting (2014M-123)
… five-member Board of Education and operates one school with approximately 365 students. Budgeted appropriations for … Recommendation Adopt realistic budgets that are consistent with actual revenues and expenditures. Ensure that the … unexpended surplus fund balance is in compliance with the legal limit. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Perform annual inventories. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyState Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… New York State Comptroller Thomas P. DiNapoli released the … the selection of Corey Johnson as Speaker of the New York City Council. "Congratulations to Corey Johnson on being … for all New Yorkers. I look forward to working with Mayor de Blasio, the Speaker and all the new members of the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerXII.10 Special Considerations – XII. Expenditures
… Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsCUNY Bulletin No. CU-670
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … The purpose of this bulletin is to notify agencies of health benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-670-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-687
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … The purpose of this bulletin is to notify agencies of health benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-687-city-new-york-health-insurance-rate-changesExamination of Sealed Records
… sealed records by the New York State Comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/examination-sealed-recordsCincinnatus Fire District – Financial Controls (2014M-49)
… Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports … all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … $958,700, respectively. Key Findings Town officials did not seek competition for professional services. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions … Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … has one cash register that is used by eight employees without using a unique code to identify who is using the … Develop a formal disaster recovery plan that addresses the range of potential threats to the Village’s IT system and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169