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City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMinerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … Piseco Common School District Claims Auditing 2015M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Catskill Central School District – Financial Management (2017M-134)
… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Unified Court System Bulletin No. UCS-230
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … Suffolk County Court Employees Association (F8) Provide for a uniform and equipment allowance or maintenance … check dated 06/15/2016. There is no direct deposit for these payments. Eligibility Criteria Uniform Allowance or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-217
… Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who … allowance or maintenance allowance to eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-217-june-2015-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-241
… Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, G9, 86 and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-andOpinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish a fire protection … so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq .) generally …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Schoharie Central School District - School Lunch Operations (2019M-19)
… fund transfers). No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour … cooperative bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Oakfield-Alabama Central School District – Procurement (2024M-103)
… District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy … competitively procured. Officials did not: Verify that three purchases totaling $167,619 met the “piggybacking” … were not obtained at a favorable cost. For example, for three purchases totaling $14,146, officials may have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Avoca Central School District – Separation Payments (2015M-273)
… through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, … Avoca Central School District Separation Payments 2015M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the Districts adopted 202425 budget were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… School District (District) officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6,000 in public funds … purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … cash register and went on a spending spree with the fire company’s money,” said DiNapoli. “Residents trust public …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefFarmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … proposed budget are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central School District Budget Review B1745 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5State Comptroller DiNapoli Releases School Audits
… was limited to interviews with district personnel and inspection of certain documents related to the issues … was limited to interviews with district personnel and inspection of certain documents related to the issues … review was limited to interviews with BOCES personnel and inspection of certain documents related to the issues …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0