Search
Lake 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-9Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … policies that include provision for debit cards and online payments. Monitor the Treasurer's records and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overChautauqua County – Investments and Payroll (2016M-147)
… Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… the 2012-13 fiscal year. Some students were overbilled or underbilled for services received and student refund …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has been ended for non-represented … Pursuant to a recent legal determination, the Salary Withholding Program has been discontinued for non-represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationDiNapoli: Tax Cap Remains at 2% for 2025
… decreased since the highs of 2022, but local governments are still facing higher prices for goods and services, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaCommack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132West Albany Fire District – Credit Card Purchases (2017M-15)
… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Keene Central School District – Transportation State Aid (2021M-63)
… two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately … an annual reconciliation of transportation aid expected to be received with actual amounts received. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Investment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller … the New York State Retirement and Social Security Law. The Investment Advisory Committee advises the Comptroller on general investment issues. The Investment Advisory Committee reviews …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeElwood Union Free School District - Claims Auditing (2019M-31)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to … $414,749 of the 1,104 claims paid during our audit and found that the control procedures were followed for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s … and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actStillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… period July 1, 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mNyack Union Free School District – Reserve Funds (2014M-185)
… Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected … totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185