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DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … and $150 million with the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private equity …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsMorristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray … the same requirements as the Sanitary Code, such as safety equipment and lifeguard requirements. Key Findings All three …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsTown of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly … Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over information technology for the period July 1, 2009 through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSkaneateles Central School District – Records and Reports (2015M-154)
… of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual accountable. I … the Office of the Comptroller for its assistance and accounting expertise in the investigation and prosecution of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Opinion 91-55
… expense does not represent an actual expenditure of money ... but is a deduction against income to allow for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected … $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Kinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfVolunteer Firefighters – Travel and Conference Expense Management
… reimbursement for registration fees up to a maximum of $50, as well as actual and necessary expenses for travel, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … of its taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and … avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on their scheduled … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to review the recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … analyzing and documenting the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . * As the introductory phrase signifies, …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and … appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178