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Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius … Central School District – Professional Services (Madison County and Onondaga County) District officials appropriately … increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of New Albion – Justice Court Operations (2014M-161)
… 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 to January 31, … by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … one with an estimated cost of $600, were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 … our comments on issues raised in the District’s response letter. … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although District officials … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Afton Central School District – Fund Balance Management (2023M-18)
… not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations … appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus … in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Morehouse – Records and Reports (2021M-182)
… documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… employees’ hours worked. The Board did not establish pay rates for part-time employees in either a policy or by … records the hours worked by those employees. Ensure pay rates are formalized in writing to clearly define the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of Richfield Springs – Justice Court (S9-14-1)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1