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Comptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial report …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which stemmed from … plea to mail fraud in federal court by Cheon Park the owner of Bilingual SEIT Preschool Inc which stemmed from a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, Powers … Article 7a of the Executive Law requires with certain exemptions that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of her … Attorney Pasqua. Berger is accused of stealing the funds between 2018 and 2022 by writing Village checks to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageCollege at Purchase – Selected Employee Travel Expenses
… ending March 31, 2011. One of these employees worked at the College at Purchase (College) and incurred lodging costs totaling … was responsible for arranging overflow student housing at local hotels each fall semester when on campus housing was …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesFranklin County – Fiscal Stress (2013M-252)
… the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … a declining cash balance over the last four fiscal years (2009 to 2012). The County’s financial condition declined …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Long Beach – Budget Review (B7-14-12)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … a fee increase that has not yet been approved by the City Council. Overtime salaries are budgeted at $2.2 million, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Waverly Central School District – Financial Condition (2013M-148)
… condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… degree completion, work experience, difficulty of academic curriculum, and scarcity of a particular skill set needed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… totaled approximately $969,000 at June 30, 2013 and had no formal plan on funding or using these reserves. The … procedures for the collection of cash receipts for milk sales and non-resident tuition, totaling $169,576, and found no exceptions. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which … plan to reduce unrestricted fund balance in a manner that benefits District residents. Develop a written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Utica City School District – Financial Condition (2013M-341)
… period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we … current reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Pittstown – Records and Reports (2013M-5)
… any of the 17 months we reviewed, with differences ranging up to $300,000 during 2011. The Supervisor’s AUDs did not …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, the District did … The Board has not developed a multi-year financial plan to improve the budget development process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of … Fairport Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these funds in … with the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population … officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Laurens – Budgeting Practices (2013M-204)
… received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204