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Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Remsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfEast Moriches Union Free School District – Claims Processing (2016M-273)
… The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Yates County – County Clerk Cash Receipts (2015M-223)
… Findings The Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not … generic user name. Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited intact and in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68DiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it secures new … analysis. The city’s audited financial statements for the fiscal year ending Dec. 31, 2012 included account … taking steps to correct the problems. For a copy of the report visit: …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsDiNapoli Announces State Contract and Payment Actions for May 2016
… Department of Transportation $152 million with Lancaster Development and Tully Construction for I-81 and NY 17 … for the Prescription Drug Abuse Campaign. Empire State Development Corporation $4.4 million to USA Niagara Development Corp. for the purchase of Hotel Niagara in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli Announces State Contract and Payment Actions for December 2015
… billion and 34,700 payments totaling $133.4 million. As the state’s chief financial officer, DiNapoli’s office … ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … payments. DiNapoli releases this monthly notice to provide current information about the number and types of contracts …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… as part of his plea agreement and is banned for life from providing special education services for the state. … a copy of the original audit, visit: http://www.osc.state.ny.us/audits/allaudits/093012/10s59.pdf DiNapoli encourages … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… about whether her mother had passed away. “Ms. Schwinzer hid her mother’s death for two years to steal money from the … York State and Local Retirement System,” DiNapoli said. “I thank the United States Attorney for the Eastern District …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localWatkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Changes to the provisions of State Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises … also failed to reconcile their bail records to the Clerk’s accounting records, or review the information the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Enterprise Charter School – Enrollment and Billing (2014M-378)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … a new proof of residence be submitted when a student's address changes. Key Recommendations Periodically verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… of Banking Development Districts (BDDs). The Comptroller's Office has deposited $10 million in state funds in each of … account, or apply for a loan," DiNapoli said. "The state's Banking Development District program helps open bank … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communities