Search

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … that currently has 10 members, including one parent and two teacher representatives. The School’s operating … million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46

Town of Western - Supervisor’s Records and Reports (2022M-184)

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Town of Ephratah – Accounting Records and Reports (2022M-138)

… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

State Comptroller DiNapoli Releases School and Local Government Audits

… New York State Comptroller Thomas P. DiNapoli today announced … days late. Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau County) Auditors examined files for all 37 new employees hired during the 2021-22 school year, which … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits

Town of Putnam – Accounting Records and Reports (2022M-188)

… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Town of Danby – Claims Processing and Procurement (2022M-127)

… competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … when procuring goods and services or ensure all claims were properly audited and approved. When goods and … may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Skaneateles Central School District – Records and Reports (2015M-154)

… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Laurens Central School District – Budgeting and Reserves (2013M-135)

… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … quality of those services. Such vaguely worded agreements can, among other things, contribute to confusion over who has … responsibility for various aspects of the IT environment (i.e., the local government/school or service provider), which …

https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-services

Village of Mayfield – Water and Sewer Operations (2017M-28)

Village of Mayfield Water and Sewer Operations 2017M28

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Village of Homer – Purchasing and Credit Cards (2017M-112)

… department heads told us that they were unaware of the requirement that purchases be approved by the Mayor and a …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … To determine the extent of implementation of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-follow

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28