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Oxford Academy and Central School District – Financial Management (2016M-6)
… balance were reasonable. District officials appropriated a combined total of approximately $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through … budgets with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and … The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Ephratah – Accounting Records and Reports (2022M-138)
… and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner. … the accounting records are properly maintained. Complete bank reconciliations on a timely basis. File AUDs as …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … accounts to be re-levied. … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Comptroller DiNapoli Releases School and Local Government Audits
… has not established any highway equipment capital reserve funds to save funds for asset replacement. Middle Country Central School District – Extra-Classroom Activity (ECA) Funds (Suffolk County) The board and district officials did …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsTown of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Downsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Danby – Claims Processing and Procurement (2022M-127)
… the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to … not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Watervliet City School District – Payroll and Claims Processing (2013M-4)
… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … $30 million. Key Findings Business Office staff did not consistently provide monthly bank reconciliation reports … year. The District routinely relied on transactions that have not been recorded by the bank or in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… and to convey the security expectations to vendor(s) and subcontractor(s) through the written contract(s). Any … Finally, local governments and schools should consult New York State Archives 12 guidance prior to entering into …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Fairport Central School District - Payroll and Employee Benefits (2023-118)
… not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Fairport …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… from consumers. They must also post conspicuously placed signage informing consumers that they can return their used … but of the 30 we tested, 33% did not have the required signage. Further testing found at least 1,248 potentially …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Project Tracking Systems and Economic Assistance Program Evaluations Report 2019S48
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… was identified, COVID-19 infection and death rates among New York State nursing home residents soared. Infection … Department’s mission to protect and promote the health of New Yorkers through prevention, science, and the assurance of … staff within the Executive Chamber, and the members of the New York State Interagency Task Force, including former …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow