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Extra-Classroom Activity (2015-MR-5)
… of the activity funds’ disbursements. We reviewed 330 disbursements totaling $281,000 and found that 72 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Service Credit Purchase Payments – Legacy Reporting
… to purchase credit for their previous service, they have the option to pay the required contributions, plus interest (if applicable), by … plan or account (this method can only be used for the purchase of optional service credit); or Payroll … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsComptroller DiNapoli Releases School Audits
… due to the recurring operating deficits, potential litigation, potential buy back of retirement services, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsOpinion 88-23
… the corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee and officer of the corporation, his … reason of stockholdings if less than 5% of the outstanding stock of the corporation is owned or controlled directly or …
https://www.osc.ny.gov/legal-opinions/opinion-88-23DiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
Columbia County Department of Weights and Measures Internal Controls Over Revenue Collection 2013M400
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … Background The Norwich City School District is located in Chenango County. The District, which is governed by an … with approximately 1,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $38 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsWoodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Homeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … husband, and other personal files. We also found personal emails and family pictures on an iPad Homeowners purchased … of the Attorney General to recover the remaining $19,200 from Homeowners. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board2022 Virtual Lunar New Year Celebration
… drawing thousands of people to the area for its annual parade, cultural festival and fireworks. Comptroller …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings Our examination … the 798 payments, the Board confirmed 417 duplicate claims for $1.62 million, including 66 for which providers and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… or Support Terrorism." This order prohibits New York State Business Units from doing business with terrorists and terrorist organizations. The … Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $191,000. Key Findings The … preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203