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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Homer Central School District – Financial Condition (2013M-306)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Wappingers Central School District – Professional Services (2022M-88)
Determine whether Wappingers Central School District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wappingers-2022-88.pdfFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Tioga Central School District – Financial Condition (2015M-168)
… balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168DiNapoli Announces State Contract and Payment Actions for March 2016
… general operating support. State University Construction Fund $26.4 million to LP Ciminelli Inc. for construction at …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfComptroller DiNapoli Releases Municipal Audits
… Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … In addition, access rights to the housing software and accounting system are not properly restricted. Town of Hadley …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… agreements Federal Grant reimbursements Municipal and Public Authorities deposits Temporarily unidentified … for deposits not related to a customer AR Item in SFS. Joint custody deposits must receive final approval in SFS by … payment on the AR Deposit. The payment sequences must add up to the total deposit amount or the deposit will not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewCanandaigua City School District – Procurement of Professional Services (2015M-133)
… and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mGreat Neck Union Free School District – Fuel (2016M-82)
… of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Rocky Point Union Free School District – Financial Condition (2015M-170)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through March 31, 2015. Background The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… and retired State, participating local government and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracted with UnitedHealthcare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… of the Fund and at the same time can be a powerful tool for helping to address the risk of climate change," DiNapoli … and Impact Strategy and the Rise Impact Fund; LEED Gold real estate investments, green bonds and private equity …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programYork Central School District – Network Access Controls (2022M-93)
… – pdf] Audit Objective Determine whether York Central School District (District) officials ensured network access controls … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93