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East Moriches Union Free School District -- Budget Review (B17-7-4)

… Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Chenango Valley Central School District -- Budget Review (B17-4-5)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Eastchester Union Free School District – Financial Management (2016M-59)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and … My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Town of Middleburgh – Claims Audit Process (2023M-56)

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

IX.7.J Final Reports – IX. Federal Grants

… either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final … records before the final report is prepared and filed with the federal awarding agency. At any time prior to actual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Longwood Central School District – Overtime (2021M-126)

… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… over a senior account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money … over the clerk. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Town of Hempstead – Compensatory Time (2021M-64)

… accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly … authorizing accrual of comp time. Ensure earned comp time is properly supported and approved. Ensure separation …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Town of Worth – Financial Operations (2014M-323)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population … The purpose of our audit was to review the Towns financial operations for …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

… Purpose of Audit The purpose of our audit was to determine if claims were audited in a … 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in … The purpose of our audit was to determine if claims were audited in a …

https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Davenport Fire District – Financial Activities (2020M-147)

… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Town of Horseheads – Financial Management (2015M-211)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211