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State Comptroller DiNapoli Releases School Audits
… expenditures and appropriated fund balance that was not used. Total fund balance has increased by $6.3 … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to … the center. Further, the board received only one offer for the property, did not use a real estate broker to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0West Valley Central School District – Financial Management (2013M-178)
… Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES’ … ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT … 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationState Agencies Bulletin No. 1995
… Janitor 003207 3016000 Launderer 003441 3302200 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Prac Nrs 005594 5500200 … 1 006083 6225100 Medical Lab Tech 2 006084 6225200 Medical Soc Wkr A 007221 8108202 Medical Soc Wkr B 007222 8108203 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… Housekeeper 003189 3004000 Janitor 003207 3016000 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Practical Nurse 005594 … Ther 005783 5700300 Senr Recreation Ther 005831 5903300 Soc Work Assnt 1 007365 8159110 Soc Work Assnt 2 007367 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Fiscal Officers of Counties, Cities, Towns and Villages Accounting Requirements Multi-Modal Projects will be … May 1998 Accounting Requirements and Program Information for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town of Neversink , Village of Ossining , Walton Fire Department and the City of Watervliet . "In today's … P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Although district officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not disable unnecessary …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate … Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district officials did not … and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… of excess severance pay, compensation for work that was not related to the special education programs, excess … outside the applicable budget year. The remaining $7,812 was appropriate and properly supported. Roswell Park Cancer … audit report issued in December 2013 determined that DOT was not sufficiently monitoring whether the railroads …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-63) For the three fiscal years ended June 30, 2014, auditors … costs that did not comply with the state requirements for reimbursement and recommend such costs be disallowed. … of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a follow-up report, auditors …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsSprings Union Free School District - Payroll (2018M-222)
… received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not … 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-222Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … three purchases totaling $18,174. District officials were unable to provide documentation supporting their … Ensure that compliance with the procurement policy is part of the claims approval process. Ensure District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately … of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately … Three units (Broome County, Cortland County and North Syracuse Central School District) spent approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial