Search
Rochester Academy Charter School – Credit Cards (2022M-208)
… and paid certain credit card charges without knowing what was purchased or whether the charges were for … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges were still missing receipts. Officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… million and $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then … for errors. There are also no verifications within the worksheets to ensure budget estimates are balanced. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of German – Supervisor’s Records and Reports (2023M-54)
… in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) ability to monitor the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining … nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after … $47 million contract with Limnes Corp of Whitestone NY to paint 13 state bridges in Nassau and Suffolk counties after …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeWindsor Central School District – Fuel Controls (2022M-133)
… always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … take corrective action. Appendix B includes our comment to an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133North Greenbush Common School District – Claims Auditing (2022M-112)
… Determine whether the North Greenbush Common School District District Board of Education Board ensured claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Liberty Central School District – Information Technology (2022M-73)
… As a result, the roles and responsibilities of each vendor providing services may not be understood and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Services (BOCES) officials ensured the third-party administrator (administrator) returned forfeited funds from the health … manner. Key Findings BOCES officials did not ensure the administrator returned forfeited funds from the FSA, DCAP and … BOCES officials ensured the thirdparty administrator returned forfeited funds from the health …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, … and approved by position, individual or part of a CBA. Establish procedures to ensure all leave accruals are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop a written IT contingency plan that details how District officials would … IT systems, and the lack of a comprehensive written IT contingency plan impairs the District’s ability to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … worth of deductions claimed by an estimated one million New Yorkers. "Without further action, the bill would force … health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… balance limit. District officials generally agreed with our recommendations and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2