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Lancaster Central School District – Financial Management (2022M-37)

… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not … annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … real property tax levies that were higher than necessary. Key Recommendations Adopt budgets that include reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

New Customer-Focused Subway Metrics

… Law, the MTA is required to issue an annual report on its mission statement, measurements, and performance … sum of these, Additional Journey Time (AJT). AJT is the key component of Customer Journey Time Performance (CJTP), … the MTA to publicly report APT, ATT, AJT, and CJTP. Key Findings Transit’s new customer-focused measures do not …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metrics

Town of Elba - Real Property Tax Exemptions (2018M-261)

… are properly supported by adequate documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a total assessed value of $15.5 million. … remained in compliance with State or local laws. Key Recommendations Ensure all applicants provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261

Buffalo United Charter School - Financial Management (2018M-197)

… are used in the most effective and economical manner. Key Findings The Board assigned nearly all revenue the School … not have control over School funds or how they are used. Key Recommendations Negotiate changes in the terms of the … and recommendations. Appendix B includes our comments on the School’s response. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197

Tuckahoe Common School District - Financial Condition (2018M-191)

… that fund balance and restricted funds were reasonable. Key Findings District officials: Overestimated expenditures … to fund operations. Overfunded three of the five reserves. Key Recommendations Adopt realistic budgets based on historical or known trends. Use appropriated fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Fort Ann Central School District - Fund Balance Management (2018M-119)

… effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the … $2.03 million or 6 percent from 2015-16 through 2017-18. Key Recommendations Ensure that the District’s fund balance … property taxes. Adopt realistic annual budgets based on historical or other known trends. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Lake George Central School District - Purchasing (2018M-167)

… services that fell below the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit … services that were not required to be competitively bid. Key Recommendations Maintain appropriate evidence to document competition was sought based on established requirements. Ensure adequate procedures are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

… adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not … Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of Transportation and head … fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02

LaFayette Central School District - Fixed Assets (2018M-073)

… fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy … fixed assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The … inventory records of technology assets were inconsistent. Key Recommendations Adopt a comprehensive policy that …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073

Windsor Central School District – Cafeteria Operations (2016M-130)

… 2015-16 fiscal year totaled approximately $36.1 million. Key Finding District officials have taken actions to reduce the school lunch fund’s dependence on the general fund to support operations by becoming a … Service Program provider and increased in-house catering. Key Recommendations There were no recommendations as a result …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Piseco Common School District – Claims Auditing (2015M-230)

… and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 fiscal year total approximately $1 million. Key Finding District officials established effective … District purposes and are approved prior to payment. Key Recommendation There were no recommendations as a result …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… students who attend Binghamton City School District on a tuition basis. The District is governed by an elected … appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that … for proper District purposes and adequately supported. Key Recommendations There were no recommendations as a result …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Town of Charlton – Procurement (2022M-5)

… methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition … $67,808, without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town … government contracts used to procure goods and services. Key Recommendations Follow the Town’s procurement policy when …

https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5

Tioga Central School District – Cash Management (2020M-83)

… District (District) officials maximized interest earnings. Key Findings Interest earnings were not maximized. District … interest earnings could have increased by $215,120. Key Recommendations Prepare monthly cash flow forecasts that … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and … to the Board for its audit of the Supervisor’s records. Key Recommendations The Supervisor should: Maintain complete … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Mooers - Cash Management (2020M-36)

… whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a … by approximately $31,300 during the audit period. Key Recommendations Periodically solicit interest rate quotes … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Lackawanna City School District - Contractual Services (2019M-23)

… for contractual services were accurate and supported. Key Findings Board-approved contracts or agreements were on file for service providers. Payments to two service … were rendered in accordance with the written agreements. Key Recommendations Ensure claims for payment from service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23

XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures

… and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative … bank statement. Similarly, agency deposits not shown on the monthly bank statement must be investigated and a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliations

XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures

… coding, the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business Unit on the voucher header for any transactions. Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unit

DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion

… Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement Fund (Fund) … shareholders in advance of the company’s annual meeting on May 18 seeking their support for the Fund’s shareholder … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusion