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DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… Burrows will be fully investigated to bring justice and closure to this case. I commend the dedicated work put forth …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District … network or properly manage user permissions in financial and student information applications. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userControls Over Equipment (2017-N-9)
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9.pdfComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara … audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Chester Union Free School District – Information Technology (2021M-107)
… computer acceptable use policy (AUP) by reviewing computer website history logs for appropriateness. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Baldwin Union Free School District , Catskill Central School District , Cheektowaga-Sloan Union Free School District , Mechanicville City School District , … had from two to five different vendor identification numbers, representing 41 of the district's active vendors. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsOpinion 92-16
… home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) … into an agreement for the payment of reasonable rental to a town officer who utilizes a portion of his or her home … of his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsWainscott Common School District - Claims Auditing (2018M-240)
… supported, that the correct quantities were received and prices charged and that the goods/services purchased were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240State Agencies Bulletin No. 909
… 7L, paychecks dated 7/16/09 (Institution) and 7/22/09 (Administration) Background Article 49.2c of the 2007-2011 … Equipment Mechanic Employees in General Mechanic and Park Worker titles who perform motor equipment repair duties and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… 7L, paychecks dated 7/17/08 (Institution) and 7/23/08 (Administration) Background Article 49.2c of the 2007-2011 … Equipment Mechanic Employees in General Mechanic and Park Worker titles who perform motor equipment repair duties and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitYork Central School District - School District Website (S9-19-35)
… enhance transparency by: Posting budget-to-actual results. Preparing and posting a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Butler – Highway Asset Accountability (2024M-115)
… complete report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … be lost, stolen or sold without detection. Specifically: The Highway Superintendent (Superintendent) did not complete … Determine whether the Town of Butler Town officials adequately safeguarded and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Comptroller DiNapoli Releases Municipal & School Audits
… did not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… through December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of … Owego Apalachin Central School District Capital Project and Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Broadalbin-Perth Central School District – Online Banking (2020M-144)
… ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District … Determine whether the BroadalbinPerth Central School Districts District Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Selected Management and Operations Practices
… property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA reported revenues of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1