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Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… employees and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… any Board members. Of the 20 total individuals we tested (15 selected employees and all five Board members), four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … expenditures from the State. Key Recommendation Apply for all SSBA allocations for eligible technology purchases as … School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actHornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Contract Advisory No. 26
… or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsTaxable Travel
… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Owego Fire District – Board Oversight (2013M-26)
… accounts. Ensure that assets and inventories purchased by the District are properly recorded and monitored for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26North Shore Central School District – Fuel Inventory (2017M-89)
… schools with approximately 2,650 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six members, three appointed by the City’s Mayor and three appointed by the Village Mayor. Budgeted appropriations for the plant’s …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mPutnam Valley Central School District – Financial Condition (2016M-135)
… service fund each year. However, District officials did not use these restricted funds to pay for reserve and debt … which exceeded the statutory limit. Officials have not established a reserve fund policy stating how much would … necessary and reasonable. To the extent that they are not, reserves should be properly reduced. … Putnam Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … by the Board of Regents of the University of the State of New York in December 2013, is overseen by a seven-member … the School’s charter and provisions of General Municipal Law (GML). The Board and School officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document … timely submission of Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVillage of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Belmont – Water and Sewer Operations (2014M-101)
… has approximately 970 residents. The Village is governed by an elected four-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common … 2007 to 2011, the City’s general fund balance declined by $12.8 million. As of December 31, 2011 the City had a … results of operations. The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton … , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and … $909,000. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Clifton …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2