Search

Niagara Falls Water Board – Financial Management (2015M-141)

… 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to   support that the … paid a total of $40,253 and did not document the rationale for the process that was followed. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on … during our audit period had competition been sought for the supply of natural gas. Key Recommendations Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Horseheads Central School District – Network Access Controls (2021M-127)

… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation … for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of … vehicle policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget

… “New York City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in … property tax collections downward by $2.5 billion. This is an unprecedented drop. We have not seen property tax …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget

State Agencies Bulletin No. 1907

… Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

City of Elmira – Financial Condition (2017M-90)

… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Chenango Forks Central School District – Financial Condition (2014M-98)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98

Bethpage Union Free School District – Leave Accruals (2015M-100)

… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by … appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 million. Key Findings The … records and ensure there is proper oversight over leave benefits. Consider using the financial software’s capability …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective  Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public,  Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties,  Provide …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Brushton-Moira Central School District – Financial Condition (2015M-340)

… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. Background … The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Mount Sinai Union Free School District – Financial Management (2013M-227)

… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings … District officials actually used less than $1 million for District operations. As a result, the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton … with system administrator rights. … East Hampton Union Free School District Financial Software User Access 2016M340 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access