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Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population …
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)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …
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)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …
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)
… 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 The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk …
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)
… of our audit was to evaluate the District’s process and procedures for the procurement of professional services … District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, …
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)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. … …
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)
… audit was to examine the School’s purchasing procedures for the period July 1, 2013 through September 30, 2014. … of Regents of the University of the State of New York. For the 2014-15 fiscal year, the School had approximately 240 …
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)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
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)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
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)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
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)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
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)
… Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates … $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 … Key Recommendations Review all reserve balances and transfer excess funds to other needed reserves or …
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
… Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … funds. When child support funds have been undistributed for more than four months, districts must determine why and … custodial parent). When these funds remain undistributed for at least two years, the district is required to petition …
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 adjustments for … York and the NYC District Council of Carpenters, UBCJA for retroactive increases for employees in the title Carpenter …
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
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase … requirements, the town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
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
… accounts, and combined and inaccurate accounting records for the FIDA, the FURA and the Village of Fairport Local … 2014. FIDA also improperly gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional … contribution to the village in 2014 but had no basis for the budgeted amount or contract stipulating services to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesCUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … New York and the District Council 37, AFSCME, AFL-CIO for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsState Agencies Bulletin No. 2243.2
… (SFS). This report includes all stopped/reissued checks, salary exchange checks, direct deposit returns, and … report , Payroll Check Notification, includes information for SFS Checks issued due to stopped/reissued payroll checks, salary exchange checks, direct deposit returns, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-report