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Mount Morris Central School District – Financial Condition (2014M-328)
… September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and … seven-member Board of Education. The District operates one school with approximately 525 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… September 30, 2015. Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, … in St. Lawrence County. The District, which operates one school with approximately 800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, … in Schuyler County. The District, which operates one school with approximately 275 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Village of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … we found nine students’ files did not contain the required proof of residency; three instances where no date was on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and … in St. Lawrence County. The District, which operates one school with approximately 600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, … Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Transportation – 2023 Financial Condition Report
… open to traffic, typically requires posting for weight limits, significant maintenance and repair to remain in …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Brocton Central School District – Claims Audit (2023M-15)
… there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … to demonstrate that claims complied with the District’s procurement policy. 28 of the claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of Stony Point – Budget Review (B6-13-15)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Clifton Park Water Authority – Water Charges (2015M-247)
… 2015 totaled approximately $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors … Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
Once an agencys Customer Contract Grant Award Project and Activities have been established in SFS and Project Budgets are created agencies are able to start spending against the project
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not … and deposited timely and intact in the same amount and form as received …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Corning – Procurement (2020M-93)
… Of the purchases totaling $455,792 from 35 vendors and 10 professional service providers we examined, Town officials … also did not enter into a contract with any of the 10 providers. A one year mowing contract was awarded for …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… (Supervisor) or County Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes … totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only one … 14, 2017. Deposit real property tax collections within the required timeframe. For example, $468,215 or 34 percent of …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… were brought to light during an audit and investigation by State Comptroller Thomas P. DiNapoli’s office. Barnes, 44, … personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herself