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IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s … awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationLyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62South Huntington Union Free School District – Financial Condition (2016M-132)
… the District’s financial condition for the period July 1, 2014 through December 31, 2015. Background The South … approximately $156.1 million. Key Findings The Board and District officials overestimated general fund … Adopt budgets that represent the District’s actual needs and discontinue the practice of adopting budgets that result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the … to submit periodic reports that show actual revenues and expenditures over the life of each project compared to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202DiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… Veteran-Owned Business (SDVOB) program in a short time and the program would benefit from the adoption of a … place a program that will benefit veterans, New York state and taxpayers alike,”DiNapoli said. “Going forward, OGS … Veteran-Owned Business Act was signed into law in May 2014 to help eligible veteran-owned businesses play a greater …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startComptroller DiNapoli Releases Municipal Audits
… , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Candor Fire … The village has experienced unplanned operating deficits in its water and sewer funds for the last two years. These …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… by the Office of the State Comptroller. The full forward calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsTown of Knox – Internal Controls Over Payroll (2014M-35)
… Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. … $1.8 million. Key Findings Internal controls over payroll and leave time were not properly designed, including a lack …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on its CFRs for the two fiscal years ended June 30, 2014. About the Program Mama Program is a New York City-based … special education program: Related Services. For the 2014-15 school year, Mama Program served approximately 176 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… his deceased mother, State Comptroller Thomas P. DiNapoli and the New York State Police announced. Michael Glinski, 45, … said . “I will continue to safeguard the pension system and work with law enforcement across the state to hold those … Village of Solvay Police Department, retired in August of 2014 and received a monthly pension check. She also received …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherTown of Bombay – Justice Court Operations (2015M-208)
… the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Sag Harbor Union Free School District – Child Care Program (2016M-211)
… oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag Harbor … School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which … did not ensure that the functions of collecting, recording and depositing of cash were adequately segregated. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Benefit Eligibility Assessment Process (Follow-Up)
… Background Our initial audit, which was issued on May 28, 2014, determined whether the New York City Human Resources … assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followMonticello Joint Fire District – Fiscal Operations (2017M-80)
… January 1, 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of … and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… County Sheriff’s Office deputies who provide Authority security. The Treasurer did not review the debit card … Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overChateaugay Central School District – Leave Accruals (2016M-149)
… of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. Background The Chateaugay … School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is governed by an elected five-member Town Board, maintains a Justice … books and records or engage the services of an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the … Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to grand … visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftJericho Union Free School District – Financial Management (2016M-328)
… financial management practices for the period July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … of the four years in our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328