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Comptroller DiNapoli Releases School District Audits
… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found … period. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… approved by the Department during the period January 1, 2017 through December 31, 2017. We also used data … Findings We identified 2,956 overpayments totaling nearly $1.1 million and 902 underpayments totaling more than $98,000. Based on the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background The Delevan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Department’s financial operations for the period January 1, 2014 through April 28, 2016. Background Livingston County … effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of Watervliet – Financial Condition (2017M-230)
… 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population … decline in the City’s financial condition. … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … local law, as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Administration of Fellowship Leaves (Follow-Up)
… were awarded for authorized purposes and in compliance with all applicable requirements. We found that although most of the fellowship recipients we reviewed complied with CUNY policy, improvements were needed to protect …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followTown of St. Armand – Selected Financial Operations (2017M-142)
… were not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures … water and sewer charges. Audit and approve claims prior to payment in accordance with Town Law. … Town of St Armand Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total … target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… one of four fire companies that collectively make up the City of Hudson Fire Department. The Company is governed by a governing body, which includes a President, Vice-President, Secretary, and Treasurer. The City provides the fire companies with fire equipment, safety …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194City of Olean – Budget Review (B1-15-2)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … complies with the property tax levy limit set by statute. Key Recommendations Review and update the multiyear capital …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background The Massena … employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Travel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… to $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310