Search

Opinion 97-18

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sale of county property. County Law, §215(5) provides that when the board of supervisors determines that any county real …

https://www.osc.ny.gov/legal-opinions/opinion-97-18

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… Purpose of Audit The purpose of our audit was to determine whether Company controls were … Implement a policy and procedures for members to follow when using debit and prepaid cash cards. … West Fort Ann …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Piseco Common School District – Authorized Investments (2023M-172)

… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … program - legality, safety, liquidity and yield - when investing available funds. Review the investment policy …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

East Rockaway Union Free School District – Purchasing (2015M-253)

… July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau … by the purchasing policy. … East Rockaway Union Free School District Purchasing 2015M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Ogdensburg City School District – Medicaid Reimbursements (2022M-52)

… met, and disallowed claims were reviewed and resubmitted when appropriate. Key Recommendations Establish procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52

Rocky Point Union Free School District – Overtime (2021M-80)

… ensure all overtime hours were preapproved, incurred only when necessary and adequately recorded. Preapprove …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80

Greene County - Information Technology (2020M-38)

… them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Bellmore Union Free School District – Payroll (2023M-129)

… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary … We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Accounts Payable Advisory No. 64

… York State Treasury. NYS Treasury will notify the agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of appropriation immediately upon notification. Once the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

Tri-Valley Central School District - Financial Management (2020M-17)

… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Long Lake Central School District – Capital Project (2021M-183)

… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Longwood Central School District – Overtime (2021M-126)

… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was not generally … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

State Agencies Bulletin No. 271

… To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, … panel, and the Workers' Compensation Data panel. Effective Date September 10, 2001 OSC Actions Access to the following … panel This panel will provide the agency with a record of all retroactive adjustments that were automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensation

Cayuga County - Procurement and Claims Audit (2018M-274)

… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is required and …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record leave in the … vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67