Search
Chenango Forks Central School District – Financial Condition (2014M-98)
… District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98South Seneca Central School District – Online Banking (2021M-164)
… and these responsibilities were not assigned to another employee. Bank agreements do not contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Valhalla Union Free School District – Network User Accounts (2022M-26)
… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not adequately manage the District’s network user accounts to help prevent … 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Comptroller DiNapoli Releases School District Audits
… a current authorized user list. Sullivan County Board of Cooperative Educational Services (2021M-171) BOCES … to contract terms for separation payments or obtain Board of Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 151
… Employees who had both a dues and agency shop deduction in the same paycheck and have not already received a full … OSC has identified employees who had multiple deductions in the same paycheck and has calculated the amount due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/151-dues-and-agency-shop-refundsTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and … accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union … from foreign fire insurance, fundraising activities and donations, and also reported approximately $14,600 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was … of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the … record retention policies and the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overConesus No. 1 Fire District – Internal Controls (2014M-46)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Real Property Tax Cap and Tax Cap Compliance
… Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School …
https://www.osc.ny.gov/local-government/property-tax-capCompliance With State Arts Education Requirements (Follow-Up)
… (in the 2011 graduating class) completed an Arts Education curriculum that complied with State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Oversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of the eight … We found that the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau could be …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followOperational Advisory No. 3
… Guidance: Agency transaction processors, reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the transaction must be re-budget checked … in the transaction processing without the intended change being applied to the commitment control ledgers and will not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderNaples Central School District – Online Banking (2015M-143)
… to online banking for the period July 1, 2013 through June 16, 2015. Background The Naples Central School District is … Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Fire Prevention, Safety and Control
… regulates the State’s system of chemical dependency and gambling treatment programs. This includes direct operation …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Cohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78