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Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Pocantico Hills Central School District - Procurement (2018M-187)
… agreed with our report. … Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCentral Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing … 31, 2013. Background The Remsenburg-Speonk Union Free School District (District) is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited … claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is … audit of claims before payments are authorized in order to ensure that Village funds are being spent efficiently. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… the 37 new employees. … audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Town of Randolph – Justice Court Operations (2021M-76)
… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Under the 2000 SAVE Act, state Education Law requires all school districts to file annual Violent and Disruptive … audit recommended that DoE: Take steps to ensure that all reportable incidents are recorded and submitted to SED …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsSolvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is … Key Recommendation There are no recommendations for this report. … South Country Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts … Section 26 – Iran Divestment Act – revised to update the web address for the Prohibited Entities List. Minor editorial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Comptroller DiNapoli Releases School Audit
… miss this learning opportunity and district officials have little assurance that ECA funds are adequately …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel … and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven elected … properly accounted for employee leave accruals and made payments in accordance with collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals