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School District Bus Safety (2018-MS-4)
… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did not annually approve all bus drivers. … transportation vendor drivers. Take an active role in overseeing the districts’ own transportation departments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Cost-Saving Ideas: School District Auditing – Audit Committee
… must develop and operate under a charter. Who qualifies Candidates should collectively possess knowledge in … auditing, financial reporting and district finance. Candidates may include: a board member, a nonmember as a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementVillage of Nassau – Budgeting (2018M-3)
… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… officials: Used a competitive process to procure goods and services. Ensured compliance with the Dignity for All … officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Sidney – Budget Review (B4-16-13)
… obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Bolton Central School District - Fund Balance Management (2018M-249)
… of fund balance that will be used to fund operations based on historical trends or other relevant information. Reduce … to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Deposit Central School District - Financial Condition (2018M-204)
… effectively manage the financial condition of the general and cafeteria funds. Key Findings District officials have: … the cost-effectiveness of special education services and offer programs in-house when it is cost-effective to do … officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted appropriations … did not enter into a written agreement with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of Chesterfield did not assess penalties to delinquent accounts. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Kinderhook Central School District - Procurement (2018M-137)
… the District procured goods and services in accordance with District policy and procedures. Key Findings District … to keep the policy current. Ensure that compliance with the procurement policy is part of the claims approval … required by District policy. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137State Agencies Bulletin No. 1697
… will increase to $280,000 for the 2019 plan year, which is the calendar year for ORP and VDC Tier 6 participants. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the … The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEast Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377