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Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written policies to protect PPSI on MCDs and ensure that a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… than 368,000 refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams are new or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… his father’s death to collect his pension and Social Security payments. “This case is a warning to anyone … which were electronically-deposited into the father’s checking account. Bunn, 49, was sentenced to time served and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… different and no one was able to confirm which budget, if any, was the official Board-adopted budget. The District … or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to … of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … and sewer rents and property taxes. Village officials have attempted to mitigate the inherent internal control …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Human Resource Practices (Follow-Up)
… from January 1, 2015 through June 24, 2019. Overall, we found insufficient HR monitoring and oversight, as well as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … deduction amount for hourly and per diem employees should have Dues (code 475) deductions at 1.3% of biweekly gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30