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Lockport City School District - Procurement (2021M-198)
… with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… addition, late penalties were not properly assessed on unpaid water bills. Cortlandville Fire District – Credit …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not have service level agreements (SLAs) with its IT vendors. Sensitive IT control weaknesses were communicated … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsCollege at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. … budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… did not perform annual audits of the books and records of all Town officials and employees who received or disbursed … the audit of, the books and records of the Supervisor and all other officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… district generally may choose to accept a claim presented on a company form that sufficiently itemizes the items …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Introduction – Travel and Conference Expense Management
… inadequate travel policies, including a lack of guidance on the types of expenses typically reimbursable and general …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… audits New York state personal income tax refunds prior to payment. The Comptroller’s auditors work cooperatively with … Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli’s auditors perform …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsWilliamsville Central School District – Financial Management (2016M-274)
… Ensure that budgets include realistic appropriations based on actual needs to avoid levying taxes at a level greater …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school resources are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Department to determine if there is any limitation on previous years that can be billed. … Oswego City School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts