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Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or … Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Evergreen Charter School – Credit Card Purchases (2024M-143)
… pdf] Audit Objective Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were … Determine whether Evergreen Charter School School credit card purchases were properly approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and is located in Oneida County. The District is governed by an elected five-member Board of Fire Commissioners. The … The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the … investment of District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315New Hyde Park Fire District - Payroll (2018M-165)
… of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners or direct supervisors did not approve 178.25 of … reviewed and approved by their direct supervisors. Ensure Commissioners and direct supervisors document their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Yates County – County Clerk Cash Receipts (2015M-223)
… The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August … written policies and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… When entering into a contract, State agencies should reference the contractor’s legal name … name or alias. Process and Document Preparation: State agencies can only create a procurement contract … in the Statewide Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… which could have been used to reduce real property taxes or for other purposes, was delayed. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Comptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics that … Abandoned Property Law Industry Handbooks U.S. Securities and Exchange Commission Contact Reports Processing Unit at …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesErie County Probation Department – Restitution Payments (S9-20-11)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order, or disburse victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are entitled. Officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Albany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not … individuals we tested, including 267 selected employees and all 48 elected officials, we could not reliably verify …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsBecoming Eligible for a Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1864/becoming-eligible-benefitBecoming Eligible for a Benefit – Regional State Park Police Plan
… — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested benefit. 1 …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitComptroller DiNapoli Statement on January State Cash Report
… final January revenue numbers for the state released by my office today confirm the substantial shortfall the … make the prudent financial decision to substantially build up the state's reserves to help better prepare for an …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-report