Search
Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash … The Sullivan County Board of Cooperative Educational Services (BOCES) is an association of eight component school … and provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had … internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background The … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period … hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… The purpose of our audit was to determine whether certain Service Center field employees and an IT vendor were … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory … City School District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… have not developed a multiyear financial plan. The claims auditor did not report to the Board or prepare written … financial plan. Adopt a policy that requires the claims auditor to report the claims audit findings directly to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… from the budget. Adopt realistic budgets based on sound estimates and historical trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… loans as required by law. The Town paid $203,848 in health insurance premiums to nine officials and employees and … other employees and officials who opted out of the health insurance plan during the audit period, who were not … respective bargaining agreements or Board-approved policy. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… use and took cash from Department fund-raising events. Key Findings The bylaws do not contain adequate guidance and procedures to ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to the Board monthly and annually. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. … and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended … well in excess of the $100 limit indicated in the special act. Key Recommendations Review the special act and ensure that the membership benefits are provided in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… corporate political spending. “In the aftermath of the Supreme Court’s decision in Citizens United, investors have been left in the dark on how and where … is the third largest public pension fund in the United States with estimated assets of $178.1 billion as of March …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… carbon reduction plans. A combination of factors gives us confidence in our ability to achieve these reductions, … a $2 billion increase to the Fund's low emissions index, doubling its investment. The low emission index … investments in companies with lower carbon emissions with returns closely tracking the Russell 1000 index. The carbon …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was … office, which found that Rose kept her deceased mother’s bank account open to collect her mother’s pension payments. … with over 40 local police departments, the Westchester Department of Public Safety, New York State Police, as well …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-payments