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Food Safety Monitoring (Follow-Up)
… as of May 28, 2015, of the three recommendations included in our initial audit report. Background Our initial audit … the processing, distribution, and sale of food products in New York State. During the original audit, we found that … prior to obtaining the required inspection as a result. In addition, the Division’s staff of 82 inspectors was below …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… School officials secure quotes or competitive bids when required, review all quotes that are received and publically …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followWilliamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Vestal Central School District – Financial Condition (2014M-08)
… did present to the public the financial information required by law, they did not include actual historical …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… totaling $86,937, were not deposited within 10 days as required by Village Law section 408. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger Journal Entry … in SFS. Revenue transfers may be done within the same fund or between funds. Revenue Transfers include, but are not … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349V.3.G Product Code – V. Chart of Accounts (COA) Governance
… to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions involving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeVillage of Painted Post – Board Oversight (2017M-92)
… audits of the Clerk-Treasurer’s records and reports as required by law. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Beacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationPavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111