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Walton Central School District – IT Asset Management (S9-22-24)
… Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
audit school pine bush IT
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Town of Morehouse – Records and Reports (2021M-182)
… documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Holland Central School District – Claims Audit (2021M-210)
… provided. Further, the Board did not comply with Education Law 1 and its own policy when it appointed the … to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether the Holland …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsXII.4.A Vendor Requests for Payment – XII. Expenditures
… Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating … actually due and owing. Process and Document Preparation: Business Units can satisfy these requirements by processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentTown of Dix – Justice Court Operations (2022M-06)
… complete report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, … accurate manner. Key Findings The Justices did not ensure all collections were properly collected, recorded, deposited, … and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal controls and … employees and officers. The Board did not ensure that the Clerk-Treasurer maintained accurate accounting records or …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … and local communities are faced with the rapid increase in inflation, pandemic surge, and trying to retain and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentVillage of Watkins Glen – Justice Court Operations (2021M-146)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, … of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Wayne County Probation Department – Restitution Payments (S9-20-6)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The … of the Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Hunter-Tannersville Central School District – Financial Condition (2013M-376)
HunterTannersville Central School District Financial Condition 2013M376
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Graded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates … 15.8 15.1 16.2 2023 11.4 14.1 11.6 2024 12.4 13.1 13.1 2025 14.8 14.1 15.2 Police and Fire Retirement System 2012 … 28.3 25.4 28.3 2023 27.0 26.4 27.0 2024 27.7 27.4 27.8 2025 31.1 28.4 31.2 Rev. 12/23 … How graded rates for the …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118