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Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… an average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Pine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Background The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mState Comptroller DiNapoli Releases School Audits
… Charter Schools and the South Buffalo Charter School . "In an era of limited resources and increased accountability, … (Erie County) Employee compensation was not specified in the collective bargaining agreement or written employment … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsOpinion 88-8
… from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … contracts. Article 18 of the General Municipal Law (§§800, et seq .) contains provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-8X.1 Overview – X. Guide to Vendor/Customer Management
… to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to … a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… retirement benefits); Benefits you may receive if you become permanently disabled (disability retirement benefits); … a later date, even if you leave public service before you become eligible to retire (vested benefits). I am joined by a …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliBradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… the CPF bank account during the audit period, we reviewed 10 deposits totaling $3.5 million. All 10 deposits we reviewed were properly receipted, deposited … $6 million paid during the audit period, we reviewed 10 disbursements totaling $4.9 million. All 10 disbursements …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Kortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary administrator … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Maintain detailed, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35