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Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Virgil – Board Oversight (2015M-40)
… water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate controls were …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York … services for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesArkport Central School District – Payroll (2016M-338)
… through August 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall … in Steuben County. The District, which operates one school with approximately 480 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Utica Academy of Science Charter School – Purchasing (2015M-71)
… if applicable, after obtaining the appropriate number of quotes as designated in the purchasing policy. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Cornwall Central School District – Financial Condition (2015M-148)
… through June 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages … explore ways to reduce expenditures. … Cornwall Central School District Financial Condition 2015M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Hammondsport Central School District – Nonresident Tuition (2016M-248)
… through June 16, 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler … in Steuben County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July … $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, … Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Oversight of Undistributed Child Support Funds
… that would allow these funds to be escheated, as required by law. The audit covered the period January 1, 2014 to … one district). Districts are each required to establish a support collection unit (SCU) to collect and disburse child … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsCUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases and … miscellaneous earnings Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Ballston – Water Fund … to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. Auditors selected …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District … audit of company records, as required. Jericho Union Free School District – Acceptable Use Policy (Nassau County) … web browsing was inappropriate. Heuvelton Central School District – Procurement (St. Lawrence County) District …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, … commingled bank accounts, and combined and inaccurate accounting records for the FIDA, the FURA and the Village of … residents cannot be sure the tax breaks and other benefits provided by these entities are appropriate.” Village …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesCUNY Bulletin No. CU-658
… between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO for retroactive … General Wage Increase - CUNY employees represented by District Council 37, AFSCME, AFL-CIO who are in the eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmiths