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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Real Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidancePennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Investment Advisory Committee
… Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… to the District. The Department’s officers include a President, Vice President, Treasurer, Secretary, Chief and various …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 31, 2013. Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedChautauqua County – Investments and Payroll (2016M-147)
… January 1, 2013 through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Controls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Workers Compensation Board WCB has …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… Common Retirement Fund (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, … York State Common Retirement Fund to review its portfolio for any companies involved in the antiIsrael Boycott …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeHiring Members with the Enhanced Report – Enhanced Reporting
… NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public … retirement systems in New York State. If your employee is an existing NYSLRS member, they will make mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Comptroller DiNapoli Releases School District Audits
… They also did not issue requests for proposals for six of 10 professional services providers that were paid … not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… were not reported to DOH until 240 days after the required deadline, subsequent testing after remediation efforts was … on the District’s website until 48 weeks past the required deadline. Recommendations Before this report was finalized, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Comptroller DiNapoli Releases School Audits
… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Health Sciences Charter School – Procurement (2013M-211)
… 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211