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Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … District officials did not prepare accurate budgets for the 2010-11 through the 2015-16 fiscal years. While the … deficits. To maintain programs and manageable tax increases, while dealing with the loss of $3.5 million in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsFlorida Union Free School District – Information Technology (2017M-146)
… (IT) were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background … and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not comply with … The District does not have service level agreements for services provided by OUBOCES and MHRIC, which could lead …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Watertown – Information Technology (2017M-184)
… City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 … The City of Watertown is located in Jefferson County and is governed by an elected five-member Council. General …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Vested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement … retirement benefit as soon as possible, file a retirement application as early as 90 days before you become eligible. …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget for 2014, not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) … cannot be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC … the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Recommendations Consider undertaking discussions with the employee organization of the police officers to clarify …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… School District (District) officials claimed State aid for nonresident homeless students. Key Findings District … officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period … in State aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidDownsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130