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Tri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli: Springport Town Clerk Faces Criminal Charges
… Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost … reports. DiNapoli’s office re-calculated her actual hours and benefits and prevented Waldron from receiving money … career as a public servant by allegedly trying to pad her hours," DiNapoli said. "Hopefully, her arrest will deter …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not … The Board did not adopt detailed policies and procedures for its budget process to ensure the development of the most …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307School Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School … [pdf] , Manhasset Union Free School District [pdf] , Middle Country Central School District [pdf] , and Sachem …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Review of Travel Card Expenses
… rules and regulations, the State will only reimburse actual, necessary and reasonable business expenses for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was … of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Owego – Shared Services Facility Capital Project (2022M-42)
… prepare adequate monthly financial reports that compared actual revenues and expenditures to Board-approved contracts …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Opinion 92-9
… 9 NYS at 322-323). Thus, the court in this case adopted a broad construction of the word "court" to conclude that a … word "court" in section 72-o should be given a similarly broad construction. Pre-trial questioning, that is, the … v Drizin , 107 AD2d 45, 485 NYS2d 270; Dioguardi v St. John's Riverside Hospital , 144 AD2d 333, 533 NYS2d 915, …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
RushHenrietta Central School District Financial Management and Separation Payments 2016M49
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is … upward or downward to reflect actual vendor results for the quarter as a whole. The next quarterly numbers (for April-June) will be reported in July. Table Monthly Local …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe interest, the interest rate … must submit a regular voucher, noting the following special instructions: Interest Eligible – Online Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed … to ensure that current and future capital projects are closed in a timely manner and any cash or deficit remaining …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Travel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted … audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it represents a lawful and proper charge. The governing board may require that the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … $78.7 million, respectively. Key Findings The District has an opportunity to save on transportation costs by reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies