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Town of Chili - Financial Management and Cash Receipts (2019M-167)
… lacked adequate documentation for cash receipts collected by certain departments, recorded receipts using deficient …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Alexandria Central School District – Financial Condition (2016M-5)
… one school with approximately 575 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (GML) Section 30. The Supervisor did not provide the Board with his records for audit, as required by New York State … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1East Quogue Union Free School District – IT Asset Management (S9-22-8)
… not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Agencies Bulletin No. 2142
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Saranac – Town Clerk Operations (2019M-33)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Arkport … inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… written policies and implement written procedures for the acceptance, handling and recording of cash receipts. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCity of Olean Housing Authority – Board Oversight (2016M-93)
… policy. The Authority does not have a written agreement with the brokerage firm that assists the Director in managing … safeguarding investments. Enter into a written agreement with the brokerage firm specifying, among other things, the …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsNiagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing agreements and New York State Public Authorities Law for the period … and operates the City of Niagara Falls’ drinking water, wastewater and storm water systems and facilities. The Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Wyandanch Union Free School District - Budget Review (B22-7-1)
… The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wilson Central School District - Financial Management (2022M-22)
… average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … upon job creation and retention goals. Track sales tax and mortgage tax exemptions to ensure they were not exceeded. …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringCanajoharie Central School District – Fuel Purchasing (2021M-170)
… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170