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DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… the Town of Erin in Chemung County made personal purchases and used gas, oil and other town supplies for his own use, totaling nearly … 2013, the former Superintendent Roger Burlew was arrested and charged with one count of grand larceny in the second … the Town of Erin in Chemung County made personal purchases and used gas oil and other town supplies for his own use …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Brasher-Winthrop Consolidated Fire District – Board Oversight (St. Lawrence County) The board … over the work of the treasurer, who was responsible for receiving and disbursing cash, signing district checks and maintaining the accounting records. The board also did not audit district …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … State Comptroller Thomas P DiNapoli and Acting United States Attorney Antoinette T Bacon …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27DiNapoli Report Highlights Regional Education Trends
… financial and demographic information from nine separate regions outside of New York City. "Investments in New York's … district revenues for the Mohawk Valley and North Country regions. The report found that school districts outside of … including a list of the counties in each region along with details on the data sources, is available at: …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Comptroller DiNapoli Releases Municipal Audits
… Comp Vil of Hempstead Hoags Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 McConnellsville FD Putnam Co Vil of Speculator Vil of Valley Stream and the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOpinion 88-65
… in this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsArlington Central School District – Network User Accounts (2021M-110)
… of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
audit, school district, Candor, separation payments, leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/candor-central-school-district-2022-21.pdfComptroller DiNapoli Releases School District Audits
… IT security awareness training for district employees. In addition, sensitive IT control weaknesses were … not prepare timely reports for the Board or the auditor. In addition, IT assets valued at $11,397 were not included on … 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… independently from the company during the audit period. West Seneca Central School District – Community Education (Erie County) District officials did not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Village of Clyde – Financial Management and Board Oversight (2013M-96)
… (IT), including those related to acceptable use, data backup, online banking, disaster recovery, equipment … 30 percent which is significantly higher than the industry standard of 10 percent. Key Recommendations Adopt and … policies related to acceptable use (including internet and email), data backups, online banking, disaster recovery, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Prattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65