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Health, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … ensuring that District 75 schools comply with applicable health, safety, and accessibility requirements. A number of …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOrdinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … be extended for an additional two years) as long as you have not resigned or are not terminated while receiving those …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitWillsboro Central School District – Student State Aid (2023M-119)
… corresponding claims. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOpinion 94-10
… commission (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines … 12-D is silent in this regard, it must be read together with article 5-G of the General Municipal Law (§119-m et …
https://www.osc.ny.gov/legal-opinions/opinion-94-10New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107East Hampton Union Free School District – Financial Software User Access (2016M-340)
… proper segregation of duties. Limit the number of users with system administrator rights. … East Hampton Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… financial benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … were made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanVillage of Delhi – Financial Condition (2013M-110)
… and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Beekman Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess … corruption. My office routinely advises local governments to follow the money. Sometimes, they follow it too late.” … audit. Town officials agreed with the audit findings and have begun to implement many of the Comptroller’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department …
https://www.osc.ny.gov/legal-opinions/opinion-89-57CUNY Bulletin No. CU-130
… related agency procedures. Affected Employees Employees in College Assistant and Sign Language Interpreter titles (Bargaining Units TY, TK, … 37, employees in the title of College Assistant and Sign Language Interpreter may be eligible for the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-130-raises-college-assistants-and-sign-language-interpretersJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … were for valid Company purposes. The Company did not have policies governing the use of debit cards or online … approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … without independent oversight. Department officials have not adopted written financial policies or procedures … prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances … has not adopted written policies and District officials have not developed written procedures formalizing controls …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Wilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … findings and recommendations and plan to implement and/or have already implemented corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22