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Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. … provide clear guidance for procuring professional services in an economical manner and establish how documentation …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period … oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund … flow forecasts and ensure available funds are invested in legally permissible investments to maximize interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentFishers Island Waste Management District -- Purchasing (2015M-292)
… The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district … Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… steps forward to confront the gun violence, racism and mental health issues that contributed to these tragedies." Track … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90State Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Dansville Public Library – Procurement (2015M-225)
… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, … the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district public library organized …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225State Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a … The purpose of our audit was to review the Towns water user charge …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. Background The … incidental travel expenditures, which exceeds the per diem rates set by the federal General Services Administration … could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35