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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer … Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency … the Tax and Compliance mailbox. … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… health insurance coverage to about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… Purpose To request verification of the agency address that will be used on employee Form W-2 … in the e-mail. Agency Response Deadline Agencies who need to correct their address must respond prior to November … the Tax and Compliance mailbox. … To request verification of the agency addressthat will be used on employee Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… in 1970. Key Recommendations Properly and accurately bill Parks for sewer services as provided for in the 1970 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Mexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective bargaining … seven-member Board of Education, operates five schools with more than 2,900 students. Budgeted appropriations for … from the financial software and credited each employee with the annual accruals based on the terms of the respective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Village of Stamford – Claims Audit (2022M-197)
… $195,545 did not have support that the purchases complied with competitive bidding requirements or the Village’s … in the procurement process are aware of, and comply with, statutory bidding requirements and the Village’s … procurement policy. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… conduct online banking but were inappropriately provided with online banking access to one or more of the District’s … online banking users’ access and permissions and comply with Board policy. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Ticonderoga Central School District – IT Asset Management (S9-22-23)
… pdf] Audit Objective Determine whether Ticonderoga Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Friendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278