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McGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… condition for the period January 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Village of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCarthage Central School District – Financial Condition (2014M-138)
… Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and for admissions …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Corinth Central School District – Financial Condition (2015M-68)
… two schools with approximately 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are … Findings The Board-adopted 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board … routinely relied on significant amounts of appropriated fund balance to finance operations. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Scriba – Board Oversight (2017M-83)
… Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83New York State Comptroller DiNapoli Statement on Win at SEC
… will have the opportunity to confirm that they would like ongoing assurance from ExxonMobil that the company is …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secEDSS - Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as … you can grant access and delegate authority to other staff in your organization …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … (POS) system that she did not need to fulfill her job responsibilities. Key Recommendations Adopt detailed … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101