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Sullivan County – Fiscal Stress (2013M-81)
… is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … resulting from a very significant liability of the Nursing Home receivables that will not be received and consider the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Health Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period … approximately $4.8 million. Key Findings The Board did not ensure that all contracts for goods and services were … documents were silent on other key provisions such as when written contracts are required or whether professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Hyde Park Central School District – Financial Management Practices (2012M-172)
… year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County … Hyde Park Central School District Financial Management Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mLackawanna City School District – Financial Condition (2014M-119)
Lackawanna City School District Financial Condition 2014M119
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about … including who has the ability to perform transfers and what accounts can be accessed through online banking …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … $8.3 million. Key Findings We identified weaknesses in the controls over the collection, recording, …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
Town of Mansfield Financial Management and Claims Processing 2012M241
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly uses when … claiming mortgage recording or sales tax exemptions and all applicable criteria necessary to make project evaluation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNewark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the … The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs … were approximately $614,000. Key Findings Although the Board had adopted an investment policy pursuant to statutory …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April … of Long Beach Financial Condition and Cash Receipts from Recreational Activities 2013M48 …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … The purpose of our audit was to assess the Towns internal controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of North Warren Central School District , Plainedge Union Free School … money is being spent appropriately and effectively. North Warren Central School District – Financial Condition Management (Warren County) The district's budgets included appropriated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… may result in obtaining services on unfavorable terms and conditions, and give the appearance that professional service providers … County) District officials did not always procure goods and services in accordance with board policy. Although …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits