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Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … inventory of all Department assets. Establish an asset disposition policy and procedures for the sale or …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any remaining …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 … and ethanol blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt … was to assess the Towns financial management and fuel procurement practices for the period of January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … our comments on issues raised in the Village’s response letter. … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Danby Fire District – Claims Audit (2020M-149)
… the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … fuel purchases and use. … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of … to require District personnel to use competitive methods when procuring professional services. … Pearl River Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. … Lakeview Public Library Tuition …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State 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-auditVillage of Monticello – Financial Condition (2020M-107)
… has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs … financial condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … including among other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of expenses incurred sufficient to enable the proper audit of the claim for reimbursement. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices … services. School officials did not always seek competition when procuring goods and services. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Orange-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. … 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-268Sauquoit 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-88Walton Central School District – Financial Condition (2014M-118)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. … with approximately 1,025 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 … and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Fabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 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 while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … approximately 3,200 students. The District is governed by an elected nine-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148