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Comptroller DiNapoli Releases Municipal Audits
… products. For example, the village paid $4,126 more for fuel than necessary. Village of Tuckahoe – Financial …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Emerging Manager Definition and Life Cycle
… has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the … person risk Has increased diversification of investors by type of investor Has established appropriate environmental, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleWhite Lake Fire District – Budgeting Practices (2013M-156)
… of the last five fiscal years, the District spent more money than it received. Budget inaccuracies contributed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… pleaded guilty today to two counts of attempted tampering with public records, an E felony, in St. Lawrence County … and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County District Attorney Mary Rain and the … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … auditors work with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsSkaneateles Central School District – Records and Reports (2015M-154)
… to routinely evaluate and repay interfund loans when money becomes available or by fiscal year-end. … Skaneateles …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Selected Employee Travel Expenses
… 2011. Background New York State's agencies spend between $100 million and $150 million each year on travel expenses. … travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … of original receipts) for one employee who separated from the Department in February 2011. We performed further … or abuse and that these expenses were for legitimate business purposes. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0State Agencies Bulletin No. 189
… who receive a biweekly payroll check in the amount of $0.00 Effective Date Beginning with the Institution paychecks of October 5, 2000 Background When the biweekly payroll is … each week, some employees receive a paycheck in the amount of $0.00. Circumstances which result in zero value checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/189-void-checks-replace-zero-value-checksCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to … Guide to Financial Operations REV. 10/12/2012 … The OSC Rules and Regulations allow continuous travel advances up to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2021, including … tax levy growth for school districts will be capped at 123 percent down from 181 percent last year according to data …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly … to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s death and tried to cheat the … Rocah announced the sentencings of Annette Bigelow 61 and Mary Nash 59 who hid their mothers death to pocket nearly …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionOswego School District Public Library – Selected Cash Receipts (2013M-397)
… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax certiorari refund to a school district public library. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Spencer – Financial Condition (2013M-119)
… Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally … one-time expenses, such as capital projects, or to reduce future tax levies. Attend local government training on fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing … deposited in a timely manner or properly secured prior to deposit. Cortland County Industrial Development Agency – …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, … oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108