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Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and … their response. … Determine whether the Clarence Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel … away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceCollege of Nanoscale Science and Engineering – Network Security Controls
… research complex of its kind at any university in the world. The College has a number of business relationships …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Gowanda – Procurement (2013M-175)
… The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The … five-member Board of Trustees consisting of the Mayor and four Trustees. The Village’s adopted budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council … $4,900, respectively. In addition, the City paid $59,500 to provide health insurance for two Council members without …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Human Resource Practices (Follow-Up)
… the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities … it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexander Central School District – … In addition, when unused appropriated fund balance is added back, surplus fund balance exceeded the limit each … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… of community service, and was ordered to pay back the money. “Mr. Cesar tried to fake a lost check in an effort to scam the state’s retirement … a loan from the NYSLRS, then claimed the $3,880 check was lost to get another check for the same amount. Since taking …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s … and apparently misappropriate funds. Not all collections from individuals had corresponding duplicate receipts or … analyses are prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Covington – Town Supervisor (2013M-371)
… records and should consider either appointing a bookkeeper with sufficient technical skills or contracting with an accounting firm to fulfill certain financial duties, …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Oversight of Hazardous Materials and Waste (Follow-Up)
… proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s … School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … by Town Law Section 123. The issues identified may have been detected if the Clerk presented her accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… not verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when a student’s address … Periodically verify the residence of students and require new proof of residence when a student moves. … Elmwood …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … which include, but are not limited to: Developing and implementing a complete system of internal controls … services. Advance account funds are established from money (excluding federal funds) appropriated to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… these funds are allocated effectively and properly used. “My office will review all of the executive budget proposals …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal