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Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing … District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … is composed of five elected members and is responsible for the District’s overall financial management. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fState Comptroller DiNapoli Releases School District Audits
… by their individual employment contracts and were based on a board resolution adopted over 20 years before their … health benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming Central …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Cornwall Central School District … District officials did not claim Medicaid reimbursements for 12 students that auditors identified were likely …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Cuba-Rushford Central School … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately … to rates established by SED. These rates were based on the financial information All Services presented in its … costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports CFRs are adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualMineola Union Free School District – Financial Condition Management (2021M-44)
… ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and … action. … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office of the … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Oysterponds Union Free … In addition, 10 checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsEnforcement of Commission Orders and Other Agreements
… utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance plans) and … of service. These conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies … Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and … records and reporting activities. The Department’s accounting records were not adequately maintained for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Comptroller DiNapoli Releases Municipal Audits
… – Information Technology (Ulster County) Village officials have not restricted access to the financial system based on employee job responsibilities. In addition, village officials do not review audit logs to monitor users’ activities when …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Nanuet Union Free School … paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsMarion Central School District – Procurement (2022M-3)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Opinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … of capital improvements if the repairs are of a type that do not recur annually or at shorter intervals. Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… as the fire department treasurer, has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is related to the theft of more than $300,000 from the Croton-on-Hudson … Police Department for working with my office to bring him to justice." "Stealing public money is a crime against …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireSandy Creek Central School District – Cafeteria Operations (2016M-354)
… fund, the fund’s average annual operating deficit would have increased to almost $179,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for … for those with a June 30, 2023 fiscal year end. “School district and municipal officials must remain fiscally …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent