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Salem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and … period totaling approximately $182,000 disclosed that District officials lacked adequate evidence to show they … thresholds and distribute to the appropriate personnel. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105State Comptroller Thomas P. DiNapoli Releases School District Audit
… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditInlet Common School District – Claims Auditing (2015M-285)
… 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton … Inlet Common School District Claims Auditing 2015M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Menands Union Free School District – Payroll (2015M-268)
Menands Union Free School District Payroll 2015M268
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) assets … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security … ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonCato-Meridian Central School District - Salaries, Wages and Leave Benefits (2021M-173)
Determine whether Cato-Meridian Central School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cato-meridian-2021-173.pdfOpinion 2006-8
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS … far broader purpose. Moreover, such a broad reading runs counter to the legislative history of section 6-p, which …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-1
… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … obtain special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular … Whether a parking lot may be determined to be unneeded for village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … Global BMU, LLC for scaffold operation and maintenance in State office buildings in Albany County. $1.5 million with Alvion Group, Inc. for … In September the Office of the State Comptroller approved …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberOakfield-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-103Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … of the activity fund. Collections that were remitted to the central treasurer often did not have supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Berkshire Union Free School District – Financial Condition (2015M-310)
Berkshire Union Free School District Financial Condition 2015M310
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Sauquoit Valley Central School District - Procurement (2019M-228)
Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/sauquoit-valley-2019-228.pdfState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … contained in two primary systems. Moreover, neither system accounted for all PANYNJ leases. Auditors also found … projects. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsCollection of Special Hauling and Divisible Load Overweight Permit Fees
… risk because they have devised systems to informally hold supplies of pre-signed checks provided by select repeat …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State … that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… City of Yonkers City officials ensured Yonkers City School District District employees separation payments and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Tioga – Long-Term Planning (2022M-181)
… half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of equipment that required repairs or alterations which may impact employee safety. The New York State Department of Transportation …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Farmingdale 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-22