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Red Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … fund balance identified in this report in a manner that benefits District residents such as using surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the … prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. … assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one … discrepancies and update the capital asset records when exceptions were found in the June 2022 fiscal year-end …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli Announces Robin Lois to Oversee Local Government Division
… closing activities, and the annual independent audit. Lois is a certified public accountant with over 35 years of … corporate accounting, and small business operations. She is a graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary is $193,589. … State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … to the public the financial information required by law, they did not include actual historical expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective … 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to $11,000. The Deferred Compensation "Catch Up" provision, available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Review of Credit Card Expenses at Finger Lakes DDSO
… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … to facilitate each agency missions, protect the interests of the State and its taxpayers and promote fairness in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoVillage of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … future operating surpluses. The Board adopted a local law which allows the Village to override the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. Process and Document … in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 … Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project delays and project scope changes added …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. Background The Andover Central School District is located in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse the … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftJericho Union Free School District – Financial Management (2016M-328)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through May … funds. … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74