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Central Valley School District - Separation Payments (2018M-153)
… employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible … of separation payment calculations was performed for all payments processed in the payroll system during the audit … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … were obtained as required by the procurement policy. … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… approximately $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287LaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Onondaga County Probation Department - Financial Operations (2018M-147)
… operating effectively. Key Findings Department officials did not: Properly assess County fees or adequately monitor …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Sempronius Fire Company – Financial Activities (2017M-231)
… adequate oversight of the Company’s financial activities for the period January 1, 2016 through August 31, 2017. … in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is … Profit and loss (P&L) statements were not prepared for fundraising events held in 2016 with revenues totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231City of Johnstown – Internal Controls Over Payroll (2015M-75)
… if adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 … The City is governed by an elected six-member Common Council. General fund expenditures for 2014 totaled … Key Findings The Council did not establish written policies and procedures for preparing and disbursing the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services … reported to the appropriate level of management. … Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… network user accounts, including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userState Comptroller DiNapoli Releases School District Audit
… did not adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditTioga Central School District – Cash Management (2020M-83)
… monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Mooers - Cash Management (2020M-36)
… The Board did not develop and manage a comprehensive investment program to ensure interest earnings were … Had the Supervisor invested available funds in a financial institution with higher available interest rates, … Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed … reconciled bank balances each month. … Town of Hillsdale Justice Court Operations 2014M312 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds … Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationTown of Westfield - Real Property Acquisition (2019M-119)
… the purchase of property for historical preservation is legally allowed, Town officials did not use a thorough … on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185