Search

Rye City School District – Payroll (2024M-2)

… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee … action. Appendix B includes our comments on the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Purpose of Audit The purpose of our audit was to determine whether controls … State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Addiction Support Services During Emergencies

… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction … To determine whether the Office of Addiction Services and …

https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergencies

Wells Fargo Shareholder Proposal

Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.

https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdf

North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163

Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back

… funds from the federal government, provided in response to the COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according to a report …

https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-back

DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead

… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued … Comptroller Thomas P. DiNapoli. "New York City's economy is strong and continues to set new records," DiNapoli said. "While the FY 2019 budget surplus is likely to grow, city officials will need to consider …

https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-ahead

Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez

… innocent unless and until proven guilty in a court of law. Since 2011, DiNapoli and the Attorney General and have … supervision of Deputy Bureau Chief Stacy Aronowitz. The Criminal Justice Division is led by Executive Deputy Attorney General …

https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profit

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board … and the nine Board members did not complete the annual SHP Training. Additionally, the District excluded per diem …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Randolph Central School District - Financial Management (2019M-232)

… [read complete report - pdf] Audit Objective Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Town of Richford - Town Clerk/Tax Collector (2019M-236)

… pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a …

https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236

Newcomb Central School District - Claims Audit (2023M-159)

… to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and approved before payment. Because claims were not properly … that improper or unsupported payments could have been made and may not be detected and corrected. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159

Grand Island Central School District – Network Access and Application User Permissions (2022M-120)

… and network user accounts are disabled timely. Limit application user permissions based on a user’s job …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-user

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner. The Town Clerk … totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real property taxes …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257