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Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Trumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Chateaugay Central School District – Leave Accruals (2016M-149)
… of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through … $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records … errors is that, as of January 31, 2016, four employees’ leave accrual balances were overstated by a total of almost …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … relied on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally … ambulance service contracts. Key Recommendations Adopt a payroll and personnel policy and written procedures for time …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Elwood Union Free School District – Electronic Transfers (2014M-133)
… electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget 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/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Ilion – Information Technology (2015M-34)
… incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by employees, … of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3% in November
… increases. Monthly sales tax collections are the cash distributions made to counties and sales tax-imposing cities … In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October-December) will be …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… did not obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower … of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Rushford - Procurement (2020M-43)
… request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy … solicitation of competition, such as written proposals or quotes, for the procurement of professional services. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43