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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls … Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Comptroller DiNapoli Releases Municipal Audits
… that annual project status reports were submitted in a timely manner. In addition, the board did not ensure annual … and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no … also deposited water and sewer collections intact and in a timely manner and enforced unpaid bills and correctly …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical … was conducted in 2017. The superintendent and former business administrator, while familiar with the district’s …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s … plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and ineffective … of Sackets Harbor – Budgeting and Financial Management (Jefferson County) The board and village officials did not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… fundraisers,” DiNapoli said. “I thank District Attorney R. Michael Tantillo and the Ontario County Sheriff’s Department … that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, to one to three years in …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… access for all if its bank accounts. District officials do not secure user names, passwords and secured token devices used to access online banking and do not consistently erase the browser history after online … the credentials used to access online banking and that they log off the bank website in a secured manner. Have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… individuals. The Authority, which manages one 257-unit apartment complex, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyDiNapoli: School District Tax Levy Cap at 2%
… limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap Below 2 Percent
… with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeMarion Central School District – Tuition Reimbursements (2016M-11)
… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates … should ensure that calculations comply with contracts and that payments are made only after receiving proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This … benefit may also be payable if you die within one year of leaving covered service but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Elmsford Union Free School District – Fixed Assets (2017M-147)
… were not tagged as District property for 26 items valued at $144,421. District inventory records of technology assets … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Broome County – Information Technology (2013M-351)
… of Audit The purpose of our audit was to determine if the County’s computerized data and assets were properly … January 1, 2012 through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed by a five-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers maintain independent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m