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Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were … The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Opinion 93-2
… to Village Law, §9-912, as last amended by L 1977, ch 434, a village board of trustees may upon its own motion, … the Governor of the State Board of Elections re: L 1977, ch 434). The term "special village election" is defined in …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDutchess County – Contract Monitoring (2023M-142)
… vendors provided services in accordance with contract terms, and that payments were appropriate and supported. Key … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a … rendered were provided in accordance with contract terms. In addition, department officials also approved claims …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Skaneateles Central School District – Records and Reports (2015M-154)
… not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… in the process of awarding contracts to their private business associates and evaluate the contract with the LLC’s … Marlboro Central School District District Officials Outside Business Activities 2014M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSchool Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing programs as …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Wyandanch Union Free School District – Budget Review (B23-7-1)
… proposed 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, … or 54 percent, more than the $7.4 million average health insurance expenditure incurred during the last five years. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego … certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax … receiving and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Alden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… and local law enforcement, his work led to more than 190 arrests and the ordered recovery of more than $54 million. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTaxable Travel
… New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. … was not in travel status because his alternate work locations were within 35 miles of his official station. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… 32,750 residents. The County is governed by a 16-member Board of Supervisors. The County’s 2015 budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Wayne Central School District – Financial Management (2012M-229)
… appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229