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Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Lists
… school district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsNiskayuna Central School District – Capital Improvement Fund (2019M-134)
Determine whether District officials properly established, monitored and accounted for the capital improvement project.
https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdf15-Day Prompt Payments for Small Businesses
… to interest. To be eligible, you must complete a few simple steps in our Vendor Self Service Portal: Sign up to … While electronic invoices won’t be eligible for expedited payments until March 31, you can start to …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Akron Fire Department – Financial Activities (Erie County) Auditors … (Putnam County) The board-adopted procurement policy does not provide a clear method for procuring professional … when collections accumulated to more than $250. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash … tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax … for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDiNapoli Announces State Contract & Payment Actions for June 2014
… Wade Shows for midway services for up to 10 years. Gaming Commission $5.2 million contract with SUNY Morrisville …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkEastport-South Manor Central School District – Building Safety (2020M-18)
… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Port Jervis City School District – Financial Condition (2022M-152)
… million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling … another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … sought competition for purchases totaling $478,613. In particular, officials did not: Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … and retired State, participating local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfFriendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdf