Search
Albion Central School District – Budgeting (2016M-80)
… practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located … of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165City of Lackawanna – Network Management and Internal Controls (2021M-215)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented information technology (IT) …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Clifton Park – Information Technology (2020M-162)
… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Watertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCamden Central School District – Financial Condition (2016M-51)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $51.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Pleasantville Union Free School District – Claims Auditing (2022M-136)
… (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board … . For example, we reviewed 100 claims totaling $520,121 and found that claims totaling $122,184 were not properly … Ensure that the claims auditor is properly trained and that claims contain sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Marathon – Claims Audit Process (2022M-124)
… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is … have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178State Agencies Bulletin No. 1804
… Services has announced that the 2020 premium rate and the maximum weekly employee contribution for coverage … starting with the Institution check of January 2, 2020 and the Administration check of January 8, 2020. Eligibility … regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Village of Elmira Heights – Claims Auditing (2024M-44)
… report – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key … Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Implementation of the Dignity for All Students Act
… whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly … one school defined bullying as a pattern, and stated that something would need to happen three times to constitute a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… P. DiNapoli, Damian Williams, the United States Attorney for the Southern District of New York, and Daniel B. … unconscionably stole people’s identities to submit claims for money that did not belong to them, stealing from those … investigations team, the United States Attorney’s Office for the Southern District of New York, the United States …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateState Agencies Bulletin No. 787
… and the Civil Service Employees Association provides for retroactive increases to Overtime Meal, Hazardous Duty, Standby Pay, … SOV SBY will calculate Standby Pay at 25% of regular gross salary plus Additional Pay factors. SOY (Standby OT Adjust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winterState Comptroller DiNapoli Releases Audits
… of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding remains a serious issue for the City and … and Attending Requirements (Follow-Up) (2023-F-4) As of January 1, 2014, New York’s Medicaid program required health … an enrolled provider in the prescribing field, and, as a result, auditors identified another $11.3 million in improper …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits