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East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Downsville Fire District – Procurement and Claims Audit (2022M-130)
… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected … and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Haldane Central School District - School District Website (S9-19-32)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of Greenfield – Golf Course Collections (2021M-133)
… (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were … in the POS system and reconcile cash, check and credit card collections to the sales detail. Audit the golf pro’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133School of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39)
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39.pdfOpinion 92-14
… in order for the chief fiscal officer of a county to pay out money which was deposited for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14The Increasing Threat of Identity Theft
… brought enormous suffering and persistent uncertainty to New Yorkers. Adding to both the financial and psychological … 67,000 complaints of identity theft were reported in New York State during 2020, according to the Federal Trade Commission …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftState Agencies Bulletin No. 1350
… name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and … employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency Personnel/Payroll … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1169
… changes his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … to the SSA. Verify that that the Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors also found 44,976 gallons of fuel was dispensed without identifying who pumped the fuel. Green Tech High … to be paid. In addition, district officials used a debit card to pay for 60 purchases totaling $6,840 that were not … personal purchases totaling $19,572 using a company debit card. These improper transactions went undetected because …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Canajoharie Central School District – Fuel Purchasing (2021M-170)
… through the Office of General Services (OGS) fuel card services contract during the audit period. The Board did … required. As a result, the District was unaware its fuel card vendor began to assess a high-credit risk fee in March …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Hudson Housing Authority – Board Oversight (2016M-302)
… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background … for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five … are in accordance with purchasing policies and credit card payments are based on credit card statements. … Hudson …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Otego-Unadilla Central School District - School District Website (S9-19-26)
… annual budget. Comprehensive appended property tax report card. Budget-to-actual results in an easily accessible … budget, a comprehensive appended property tax report card and a multiyear financial plan to the District website. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… results, a comprehensive property tax report card and all external audit results. Annual internal audit. … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information, such as a property tax report card and administrative salary disclosure. Budget-to-actual … and appended documents, such as the property tax report card and administrative salary disclosure. Prepare and post a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases Municipal Audits
… (Steuben County) The justice did not deposit, record and account for court moneys accurately and in a timely manner. … money was placed in the district’s general fund checking account and commingled with the district’s other funds …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfState Comptroller DiNapoli Releases School District Audits
… audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited after the … assets with a combined cost of $491,259 were disposed of without proper approval. Pleasantville Union Free School …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits