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State Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … Findings The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMiddle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… company purposes. The President allowed the Treasurer to pay bills without evidence of Company approval for the … the purposes of the payments. Key Recommendations Only pay bills after being ordered to do so by the Company. Only …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. Key Findings The Board … principal and interest from the general fund each year. The funding level for the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Williamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … at a level greater than needed and ensure that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in … of Osceola in Lewis County. The District, which operates two cafeterias that serve approximately 800 students and 220 … lunch fund so the actual cost of operations can be used in making financial decisions. … Sandy Creek Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Red Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … such as using surplus funds as a financing source, funding one-time expenditures, funding needed reserves and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business … … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … use and need of reserve funds in the annual report on reserves to the Board. Attempt to identify the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or … 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-claimDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … repay taxpayers.” Johnson pleaded guilty to grand larceny in Steuben County Court in March. DiNapoli’s audit and … payments to her husband and used village funds to date on Match.com. She was able to do so because village officials …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Agencies Bulletin No. 298
… Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement … age 50 and over. These employees can defer up to $1000 in addition to their regular contribution amount, for a … the Payroll Deductions mailbox. Employees with questions on their Deferred Compensation percentages and deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 … Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… or disbursements. The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsReview of Credit Card Expenses at Finger Lakes DDSO
… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not … more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoSaranac Central School District – Tuition Billing and Collections (2023M-90)
… options available to obtain payment for tuition owed by school districts of origin for prior school years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. … assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one … discrepancies and update the capital asset records when exceptions were found in the June 2022 fiscal year-end …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103