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Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security … Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively … Supervisor did not maintain accurate accounting records and reports, and the Board could improve its oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… York State Comptroller Thomas P. DiNapoli said. “The state pension fund has invested nearly $8 million in RealEats because the company is generating results and … York business expand into a new facility. We’re putting pension dollars to work in every corner of our state, while …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Greenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… - pdf] Audit Objective Determine whether Onteora Central School District (District) officials procured goods and services in … corrective action. … Determine whether Onteora Central School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Fabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Seneca Falls Central School District – Procurement (2021M-201)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. The purchases totaled $456,331 of which: … did not competitively procure or document an exception from soliciting competition for services provided by six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Owego - Water Fund Operations (2021M-205)
… complete report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomQuaker Street Fire District – Board Oversight (2021M-96)
… procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately … ensure the Annual Update Documents (AUDs) were completed and submitted timely. Key Recommendations Ensure competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activity was properly recorded and supported, and that money was safeguarded. Key Findings Department officials did … activity was properly recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not … activity was properly recorded and supported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
Determine whether Longwood Central School District District officials appropriately approved and documented overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing … draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to be covered by a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCopiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lake Pleasant Central School District – Claims Auditing (2021M-202)
… payment. Print and sign checks only after the claims have been audited and approved. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Pulteney – Information Technology (2021M-28)
… Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, we found officials did … Recommendations Adopt comprehensive IT security policies and a comprehensive IT contingency plan. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90