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Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the … budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers for the … confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four … did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the number of permits sold. Key Recommendations Enter into …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Barker Central School District – Payroll (2023M-19)
… as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek … Require preapproval for overtime to ensure the employee is eligible to work overtime and overtime is for a valid and necessary purpose. Perform a more thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with a combined cost of $8,230 were disposed of without proper approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Lockport City School District - Procurement (2021M-198)
… Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … services. Obtain the required number of written quotes as required by the District’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1789
… Affected Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and … Effective Date(s) Institution Paychecks dated January 2, 2020 Administrative Paychecks dated January 08, 2020 OSC Actions OSC will automatically increase the biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseBolton Central School District – Financial Condition (2013M-58)
… 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesIrvington Union Free School District – Information Technology (2016M-266)
… 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the … of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff … use computers for instructional purposes and to identify what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Gorham – Procurement (2024M-7)
… statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more than necessary for … were not for Town purposes. For example, we reviewed: 65 individual and aggregate purchases totaling $2.5 million and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Copiague Fire District– Mechanic Shop Operations (2021M-93)
… Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also … for 72 parts totaling $3,208, we could not determine what vehicles were repaired or whether the cost of the parts …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … management. District officials generally agreed with our recommendations and indicated they planned to initiate … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… into written staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1