Search

Lake Placid Central School District – Claims Auditing (2016M-84)

… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits

… This presentation explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …

https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoli

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background … Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school … not established adequate written policies or procedures for procuring services. School officials did not always seek …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Southampton Union Free School District – Special Education Claims Processing (2016M-200)

… process within the Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65.1 … Key Finding The Board developed an adequate process for processing special education claims but have not formally …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claims

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

Greater Amsterdam School District – Capital Project (2022M-50)

… for the ongoing project. However, we found: While the Business Administrator maintained financial reports that … payment. Key Recommendations The Board should: Ensure the Business Administrator provides periodic budget-to-actual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

South Orangetown Central School District – Network User Accounts (2022M-24)

… School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to sensitive … by all departments. Always review all network user accounts to determine if they are needed Disable 30 of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured … action. … Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

XVII.1 Overview – XVII. Lapsing Appropriations

… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… pdf ] Audit Objective Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by … corrective action. … Determine whether the Argyle Central School District District maximized Medicaid reimbursements by …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577. Charged …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Beacon City School District – Budget Review (B6-13-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 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 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District … without soliciting competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Town 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 … all collections within the required time frame. Prepare bank reconciliations and accountability analyses, whereby …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59