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Lancaster Central School District – Financial Condition (2016M-101)
… adopted budgets that included the use of fund balance and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds are used for related debt obligations. The written … Update the existing reserve policy by indicating the amount of funds to be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school … procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… year were $9.3 million. Key Findings The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … require District officials to properly document compliance when they sought competition. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Byron – Procurement (2024M-11)
… officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. … officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115About NYSLRS
… about the Fund’s performance and position, 2 and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsHealth Sciences Charter School – Procurement (2013M-211)
… audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The … by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.8 million. … Key Findings The Board did not ensure that all contracts for goods and services were properly awarded. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Financial Condition and Selected Expenses (Follow-Up)
… racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… DiNapoli said. “Blind trust in a colleague doesn’t pass for proper oversight in public finance. I thank Wyoming … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftState Agencies Bulletin No. 1673
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 8, 2019. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksFranklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City of Cohoes Industrial Development … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… including the Social Security Administration (SSA), the Welfare Management System – the State’s repository of … to 14 State employees who were ineligible to receive benefits because the wages they earned exceeded the SSP …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesState Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … general fund budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not … an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1595.1
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on April 22, 2019 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksState Agencies Bulletin No. 1393
… Effective Date(s) Institution pay checks dated April 2, 2015 and Administration pay checks dated April 8, 2015 OSC … NHRP521 (Agency Back-End Splits) , the file will not be accepted during the SFS FYE Blackout period for checks dated … . Please include the bulletin number in the Subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Departments’ internal controls over cash receipts and disbursements for the period January 1, 2011, to … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … fiscal year were $73.9 million. Key Findings Cash receipts and disbursements were not processed in accordance with the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and