Search

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Buffalo Academy of Science Charter School – School Building Lease (2013M-138)

… Purpose of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating … the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138

Bolton Central School District – Financial Condition (2013M-58)

… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s … general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Town of Genesee Falls – Fiscal Stress (2013M-146)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

College at Brockport – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … The Tompkins County Industrial Development Agency is an independent public benefit corporation created under … Although the Board approved the IDA projects submitted to it, the Board did not provide adequate oversight during its …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Agencies Bulletin No. 1855

… Purpose The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-tax

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

DiNapoli: State Tax Revenues Down $767 Million in May

… a balance of $7.3 billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

Town of Milford – Financial Condition (2013M-355)

… budgets based on historical data. Ensure that moneys are repaid to the town-wide general fund that were …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Town of Benson – Financial Condition (2013M-77)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08