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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … of 2013 and submitted inaccurate and late monthly reports to the Board. The Board did not perform a thorough audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… controls that properly segregated the former senior account clerk’s duties, and they did not provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Police Property Room Inventory (2014-MS-4)
… 5, 2013. Background Law enforcement agencies receive or seize multiple forms of property which can include cash, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not properly … controls. Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the money should be allocated. Transfer all bail money that is …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of Education which is composed of … were unable to provide any documentation supporting why those nine employees received an initial salary at those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … document such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … was $42.9 billion, an increase from the previous year’s restated balance of $27.5 billion. For SFY 2022-23, …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of claims by resolution, but instead allowed claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls over payroll to ensure that pay rates are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… Gift of Sight Committee Victor Calise Commissioner of NYC Mayor's Office for People with Disabilities Andy Pallotta …
https://www.osc.ny.gov/events/italian-heritage-month-receptionCapital – 2022 Financial Condition Report
… (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … Social Welfare purposes, up $508.7 million (64.1 percent). All other purposes, decreased by $263.1 million (15.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, insurance and tax certiorari reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionBallston Area Recreation Commission – Board Oversight (2015M-269)
… for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did not maintain records of sales or make regular … Establish policies and procedures to provide the Director with a consistent method for collecting funds from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements