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Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … years were either overstated or understated due to various accounting errors. As a result, the Clerk-Treasurer and the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfTown of North Salem - Agricultural Exemptions (2018M-194)
… [read complete report - pdf] Audit Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Potter – Town Clerk (2020M-113)
… Clerk’s tenure. The former Clerk did not complete monthly bank reconciliations or accountabilities, issue or properly … and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Mineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mineola-2021-44.pdfDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… food, coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director is responsible for the … revealed the former director did not issue receipts for cash collected at the senior center and did not remit money …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… than a salary advance, agencies must submit an AP Voucher charging the appropriate account code for the expenditure … will reject cash advance reimbursement vouchers charging advance account codes. After OSC’s Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementState Agencies Bulletin No. 1180
… Pools and/or Cost Centers in PayServ may require updates for lapsing Affected Employees All Agencies Check Date(s) … & 10/10/2012 Effective Date(s) Institution Cycle 9/12/2012 for check date of 9/20/2012 9/26/2012 for check date of 10/4/2012 Administration Cycle 9/19/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfState Comptroller DiNapoli Releases State Audits and Examinations
… managers and field representatives visited construction projects, they did not routinely inspect the sites to ensure … 8-A Loan Program were being used only for qualified projects and their intended purpose and whether loan … needed. State Education Department (SED): Spotted Zebra Learning Center, Inc., Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January … 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mMinimum Qualifications - Auditors
… of employment without discrimination based on race, color, sex (including gender identity or expression), religion, age, …
https://www.osc.ny.gov/jobs/qualifications-auditorsTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has … The purpose of our audit was to examine internal controls over water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Eric T. Schneiderman announced that Renee Kanas, 63, a resident of Tamarac, Florida, pleaded guilty today to Grand … York State and Local Employees Retirement System paid to her father, Jacob Yudenfreund, a New York State pensioner who … General Schneiderman, she has pleaded guilty and must make repayment in the thousands.” “When individuals steal …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings … Sagaponack Common School District Fund Balance Management 2018M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… to support 211 Medical and N.A.S., to make payments on his home mortgage loan and to pay personal expenses, including the costs of … to local fire departments: Proper oversight is your first line of defense," said State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseBelleville-Henderson Central School District - Information Technology (2019M-128)
Determine if District officials ensured employees’ personal, private, and sensitive information was adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/belleville-henderson-2019-128.pdf