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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … purchasing policy does not include detailed guidance for procuring goods and services that are below competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Crown Point Fire District – Board Oversight (2024M-29)
… are properly filed. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and determined that: 13 IT assets, including laptops and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… offers more advantageous special price promotions or special discount pricing to other customers during the … term for a similar quantity, and the maximum price or discount associated with such offer or promotion is better than the discount or net pricing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesCopiague Fire District – Cash Disbursements (2019M-225)
… in Appendix A, District officials generally agreed with the findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsTown of Dix – Justice Court Operations (2022M-06)
… to a more secure version. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Watkins Glen – Justice Court Operations (2021M-146)
… to the most secure version. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Rockland County – Budget Review (B21-6-12)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Rome City School District – Multiyear Planning (2021M-144)
… [ read complete report - pdf ] Audit Objective Determine whether Rome City … the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Thurston Fire Company – Board Oversight (2016M-429)
… and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. … Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is … a Board composed of seven elected members is responsible for the Company's overall financial management. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429State Comptroller DiNapoli Releases School District Audits
… extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373City of Yonkers – Information Technology (2017M-86)
… of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Examination of Unemployment Insurance Benefits 2016 Annual Report
… In addition to our audit efforts, we worked cooperatively with DOL to identified $238,792 in potential recoveries for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… and posting a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a … them at 518-486-9577. You must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the public, on the official sign-board or at the main entrance to the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution