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

… properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …

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

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

… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control …

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

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … Your policy should specifically state what will occur in the case of improper claims for travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… Retention and Disposition Schedule for New York State Government Records as published by the New York State … Records retention and disposition schedules for State government agencies are published on the State Education Department's website at: Retention and Disposition Schedules | New York …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… Taxes are the largest source of State revenues followed by Federal grants and miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … have been developed for use by all State agencies and public authorities that transact in the SFS. Taxes Personal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Argyle 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-171

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

… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …

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

Danby Fire District – Claims Audit (2020M-149)

… - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure … Determine whether the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Town of Greenwich – Purchasing (2020M-135)

… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

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 … 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

… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. … The purpose of this Chapter is to explain the procedures for contracts purchase orders …

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

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

… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …

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)

… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

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

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 … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …

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)

… Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law …

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

State Comptroller DiNapoli Releases Municipal Audit

… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26