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Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesExamination of Outstanding Premiums
… attempt to collect the amount owed. Some of the businesses with outstanding debt to NYSIF do business with, and receive payments from, New York State. SWOP, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… numbers (for January to March) will be available in April. Table Monthly Local Sales Tax Collections by County and Region 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/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … and approved in advance of any purchase and limit the use of confirming orders to emergency situations. … Southold …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Newfield Central School District – Financial Condition (2013M-238)
… Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop … in a manner that benefits District taxpayers. Consult with the District’s attorney as to appropriate methods for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Wappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fillmore Central School District – Reserve Funds (2016M-386)
… to show that the funds retained in the debt reserve were ever used toward debt service payments. The District’s … with statutory requirements. If all associated debt has been repaid, the balance should be used to repay other debt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… complete report – pdf] Audit Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational … use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Fuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-services2015 Year End Report
… through December 31, 2015 were appropriate and complied with the New York State Workers’ Compensation Law and … with mandated fee schedules, computation errors, duplicate payments, or other miscellaneous errors. Our … examination of claims paid twice identified 798 potential duplicate payments totaling nearly $2 million. Of the 798 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportVillage of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for … is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent … of bridges. The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (Suffolk County) The library’s …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Mamakating – Records and Reports (2015M-164)
… report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … reports and developing realistic budgets in conjunction with these goals and results of operations. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases School Audits
… Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 occurred with manual … they were only paying for transportation for students that lived in the district. Auditors requested documentation for … rates, interest earnings could have been increased by $45,330 during the audit. Poughkeepsie City School …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTown of Lyndon – Purchasing (2013M-149)
… budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement … review a purchasing policy, in accordance with statutory requirements, to provide guidance for Town officials when …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Oversight of the STEM Incentive Program (Follow-Up)
… recipients were in compliance with the Program rules and regulations, and whether HESC had only made payments on … behalf of recipients who were in compliance with Program regulations. We found that HESC had taken steps to implement … work and residency requirements was contrary to its regulations. Further, HESC’s data systems were somewhat …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followII.3 Overview – II. New York State Financial Accounting
The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget formulation presentation and execution
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewState Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsWyandanch Union Free School District – Budget Review (B24-7-2)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … for 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2