Search
Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of … contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie … services for approximately 3,100 Town residents, is governed by an eleven-member Board of Directors. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. … The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 and its disbursements totaled $95,000. Key Findings While the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 31, 2013. Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedChautauqua County – Investments and Payroll (2016M-147)
… includes two cities, 27 towns and 15 villages. The County is governed by a 19-member County Legislature. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the … 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaKeene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax … for a fourth consecutive year," DiNapoli said. “The rate of inflation has decreased since the highs of 2022, but local …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Niagara Falls Water Board – Financial Management (2015M-141)
… The purpose of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the … of the New York State Legislature. The Water Board, which is governed by an appointed five-member Board, owns and … finances are commingled to the extent that there is no clear division between the two entities. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … certain grades in the SIS. Permissions and accounts were not properly assigned or maintained in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationState Comptroller DiNapoli Releases School Audits
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not … $1.2 million from fiscal years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Emergency Service Communication Surcharges (2017-MS-4)
… (E911) surcharge revenues to improve their county’s 911 systems and operations, for the period January 1, 2014 … revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 … 2017, wireless surcharge payments will be made to the NYS Department of Taxation and Finance. Key Findings No …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Opinion 91-22
… we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The board and district officials can better manage fund balance and reserves. Auditors determined surplus fund … Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … budget authority between two or more Business Units in a single entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1080
… notify agencies that OSC will process a final refund file for employees that are due a bond deduction refund as … Background NBT identified these outstanding refunds for inactive accounts while preparing to close in December … initial refunds processed in March in order to allow time for OSC to conduct a review of employee records and confirm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bonds