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Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialState Comptroller DiNapoli Releases School Audits
… School District , Jericho Union Free School District , Lyme Central School District , Red Creek Central School … million in operating surpluses during those three years. Lyme Central School District – Financial Condition (Jefferson …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsParkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… financial controls for the period of January 1, 2012 through December 31, 2013. Background The Conesus … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Norwich Volunteer Fire … periodic reconciliations. As a result, 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials also did not verify the accuracy of fuel purchased, ensure records were complete and accurate …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 29
… Program) to assist with the certification due by April 30, 2026, and provide the additional area of review for the … by April 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
Whitney Point Central School District ExtraClassroom Activities 2016M282
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mLaGrange Fire District – Board Oversight (2014M-127)
… District’s financial condition for the period January 1, 2012 through December 13, 2013. Background The LaGrange Fire … records were not audited, as required by law, for 2011 and 2012. The District improperly retained an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… donations and fund-raisers. Key Recommendations Maintain running cash balances and perform a monthly review of bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases School District Audits
… accurately paid salaries and wages but did not accurately pay unused leave benefits, and accrued leave records … a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial Management (Broome …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… July 1, 2011 through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. … Roosevelt Childrens Academy Charter School Selected Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in … did not ensure that the policies and procedures in the charter and bylaws were followed and at times allowed the … of the disbursement and purchasing processes. The School’s charter states that checks over $5,000 must have dual …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or … Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms