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Town of Stanford – Financial Management (2021M-130)
… The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Islip Fire District – Disbursements (2020M-9)
… Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure … Determine whether disbursements were made in compliance with New York State General Municipal Law and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Worcester Central School District - Fund Balance Management (2022M-75)
… whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … whether the Worcester Central School District District Board of Education Board and officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Mount Morris Central School District – Online Banking (2022M-99)
… officials, officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized access to online bank accounts was limited. Monitor computer use with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … CobleskillRichmondville Central School District District Board of Education Board and officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use … Board of Cooperative Educational Services BOCES officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… Units should refer to Section 4.B – Certification of Vouchers of this Chapter, for more information about requirements for certifying vouchers. Matching will be enforced on every voucher that … that references a purchase order will help to ensure vouchers are appropriate for payment. Process and Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of … The management of contractual agreements is a critical aspect of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationCity of Johnstown – Financial Management (2020M-134)
… to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134The Economic Impact of the Great Outdoors
… (for example, spending for the maintenance of hiking or snowmobiling trails). 1 In 2020, outdoor recreation … camping and hiking. Snow activities (skiing, snowboarding, snowmobiling, and sleighing) experienced a decline. FIGURE 3 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsTown of Oneonta – Town Clerk (2021M-59)
… collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59New York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, … reprehensible,” said State Comptroller DiNapoli. “District Attorney Clegg and District Attorney Hoovler are leaders in …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… whether District officials ensured students’ personal, private and sensitive information (PPSI) was adequately … whether District officials ensured students personal private and sensitive information PPSI was adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249