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Comptroller DiNapoli Releases School Audits

… overstated liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed … Findings Because City officials did not establish adequate internal controls that properly segregated the former senior … adequate oversight of her duties, the Department’s weak control environment was manipulated and misappropriations of …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Comptroller DiNapoli Releases Municipal Audits

… realistic budgets or ensuring the prudent use of district funds. Over the last five years, the board consistently …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2

Message from the Comptroller – 2022 Financial Condition Report

… factors, including the conflict in Ukraine, continued global supply chain disruptions, and high rates of inflation. …

https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptroller

Hancock Central School District – Financial Condition (2013M-187)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … surpluses, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

Tuition Assistance Program – LaGuardia Community College

… should recover $91,911 plus applicable interest, from LaGuardia. The State Education Department should ensure …

https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college

Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)

… from these vendors to one of two employee benefit funds to be used for gifts for staff and other items. In …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services

Audit of the Tuition Assistance Program at Mercy College

… is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and Yorktown … with during the audit period. We therefore concluded there is a low risk that a significant number of students …

https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college

Town of Rensselaerville – Financial Operations (2012M-168)

… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution

… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and … Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to … bring this case to a successful resolution,” St. Lawrence County District Attorney Mary Rain said. According to …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitution

DiNapoli Announces Sale of General Obligation Bonds

… the Series 2015C Tax-Exempt Refunding Bonds would provide funds to refund certain outstanding general obligation bonds …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bonds

Tuition Assistance Program – College of Westchester

… Purpose To determine whether College of Westchester complied with the Education Law and … students for State financial aid. Background The College of Westchester, (Westchester) offers programs in … Services Corporation: Tuition Assistance Program – DeVry College of New York (2014-T-2) State Education Department: …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester

Use of State Appropriations

… including the need to leverage the appropriations with funds from other sources. The audit covers the period April …

https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriations

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … did not record all financial activity using proper accounting procedures. As a result, inadequate records and …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1080

… March in order to allow time for OSC to conduct a review of employee records and confirm that refunds were not previously issued to the employees during the period of inactivity. OSC Actions OSC will process the refunds in … to the NYS Department of Tax and Finance, Division of Treasury, per the instructions in Payroll Bulletin No. 908. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bonds

Town of Pittsfield – Disbursements (2013M-82)

… includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)

… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is … by a five-member Town Board comprising the Town Supervisor and four council members. Appropriations for all funds in the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts