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Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Human Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four … since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, research, and patient care. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followTown of Candor – Fund Balances (2014M-157)
… of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… services. Advance account funds are established from money (excluding federal funds) appropriated to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Hornell – Business Improvement District (2018M-38)
… the Fourth Degree and Falsifying Business Records in the First Degree. On January 7, 2022, the Executive Director pled …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to $400 … funds to an employee for a specific travel event. Process and Document Preparation: Business Units must have procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Ellery – Justice Court (2014M-269)
… and apparently misappropriate funds. Not all collections from individuals had corresponding duplicate receipts or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Galen – Financial Management (2014M-341)
… did not properly account for reserves within the operating funds that financed them and does not budget to fund … overestimated expenditures within the town-outside-village funds. The Board did not create a comprehensive, multiyear … and implement a plan for establishing and using reserve funds. Establish written policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … monthly budget-to-actual reports from the Supervisor, it did not develop and adopt accurate budgets that were based …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Accounts Payable Advisory No. 71
… in progress.) Agency personnel should email fedrep@osc.ny.gov with questions regarding this advisory. Vendors with questions regarding their 1099 should contact the SFS Help Desk at Helpdesk@sfs.ny.gov or 855-233-8363. … The Internal Revenue Service IRS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followRochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. … approximately 29,700 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $865 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Putnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135North Shore Central School District – Fuel Inventory (2017M-89)
… to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $99.5 … book inventory and reconcile it to the physical inventory for each type of fuel. Since employees did not record the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Adirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… District officials did not award contracts to the LLC or the principal owner based on a competitive process. We …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial