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Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Utica Academy of Science Charter School – Purchasing (2015M-71)
… by the Board of Regents of the University of the State of New York. For the 2014-15 fiscal year, the School had …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71State Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditMaine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Mount Markham Central School District – Financial Management (2020M-39)
… 2016. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94A Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… retirement benefits); Benefits you may receive if you leave public service before you meet the age requirement for … working for a public employer or, if eligible, after you leave public employment (death benefits). I am joined by a …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliSouthern Cayuga Central School District – Financial Management (2015M-224)
… August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, … Southern Cayuga Central School District Financial Management 2015M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Rye Neck Union Free School District – Information Technology (2016M-280)
… 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were listed to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and … Determine whether water and electric cash receipts were recorded and deposited in a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154