Search
City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and did not complete timely and accurate … by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of our audit was to evaluate the effectiveness of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the Town of Binghamton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in special education costs … the district’s special education costs to the costs for providing the same services in nearby school districts …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80State Agencies Bulletin No. 292
… Payroll Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a taxable … during the 2001 calendar year through the State's Central Accounting System. Agency Reporting Reimbursement for courses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryPittsford Central School District – Payroll (2021M-129)
… pdf ] Audit Objective Determine whether Pittsford Central School District (District) officials accurately compensated … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-2019-122.pdfRed Creek Central School District – Financial Management (2020M-75)
… report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s … Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Downsville Central School District – Claims Auditing (2022M-134)
Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-central-school-district-2022-134.pdfTown of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284State Agencies Bulletin No. 1848
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … 30, 2020 are affected. Background Certain chart of accounting strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available for use in PayServ. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesComptroller DiNapoli Releases Municipal Audits
… Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Tompkins County) The board did not ensure the village’s accounting records were current, complete and accurate, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0South Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid employees’ … paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkJefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … Columbia County, which contracts with the Stockport Fire District to provide fire protection for the Town. The … to the Executive Committee which contain a detailed accounting of the Company’s revenues, expenses and all cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mJohnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfOpinion 90-53
… ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … a municipal corporation may contract with private parties for the performance of only those of its functions which may …
https://www.osc.ny.gov/legal-opinions/opinion-90-53East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdf