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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … financial duties – which included maintaining the Court’s accounting records, reconciling bank statements and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107South Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid employees’ … paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Jefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWatervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfWyoming County Court and Trust Funds (2020-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 … a report on an annual basis to the State Comptroller accounting for all money, securities and other properties …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… $6,000 in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by … a class D felony, by the State Police and Oswego County District Attorney based upon DiNapoli’s examination. “This … that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli Announces State Contract & Payment Actions for September 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … Kellner. Department of Civil Service $4,500 to Guilderland School District for damages sustained to Farnsworth Middle School …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… the economic hardships faced by small businesses and not-for-profit organizations due to the pandemic. It provides … Services 20,054 4.1% $2,471,241,516 4.8% $123,229 Real Estate and Rental and Leasing 22,468 4.6% $1,580,874,345 3.1% …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds … Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipState Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Town of Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Orleans County) The supervisor did not ensure accounting records were accurate and complete and did not …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 90-6
… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … 131-g, 410; COUNTY LAW, §215(3): A county social services district may not accept a corporate grant for the purpose of … county governing boards to accept gifts of real and personal property for lawful county purposes). With …
https://www.osc.ny.gov/legal-opinions/opinion-90-6XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions … but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsOtego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdfDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Thomas P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William Tarby … Tarby scammed town residents by abusing his position for personal gain,” DiNapoli said. “I thank Attorney General … paid to the town for scrap metal, fines, and the sale of equipment, among other things. Following the audit and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfAmagansett Union Free School District – Financial Condition (2014M-91)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91