Search
Upstate Transportation Authorities Suffer Revenue Plunge
… authorities by disrupting operations, decreasing ridership, and severely reducing revenues; however, these … that federal aid helped them weather pandemic deficits. If ridership continues to languish and does not return to … travel, and CDTA administers bicycle and scooter rentals. Ridership totaled more than 65 million across all four …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOther Bulletin No. 73
… of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. … of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity Payment in October 2023 as … 2023 SCF CSEA LLS payment, see Agency Actions . Control-D Report Available Prior to Processing: The following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilBellmore-Merrick Central High School District – Payroll (2023M-87)
… [read complete report – pdf] Audit Objective Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Town of Stamford - Annual and Claims Auditing (2018M-227)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Rocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionSouth Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized investment … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Canastota - Board Oversight (2018M-256)
… work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and … reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Pine Valley Central School District - Financial Management (2019M-35)
… of the 2018-19 budgeted appropriations, exceeding the statutory limit by more than $1.8 million. Despite the … appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… [read complete report - pdf] Audit Objective Determine whether District … interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementNiagara Charter School - Information Technology (2018M-172)
… purposes. Key Findings Personal computer and Internet use was found on seven computers. Virus scanning was either … IT cybersecurity awareness training to employees who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Westfield Academy and Central School District - Financial Management (2018M-67)
… Westfield Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually … prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, leading to unaccounted for fuel. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m