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Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Greater Amsterdam School District – Capital Project (2022M-50)

… capital project status reports to the Board to enable it to properly monitor the project’s status. Ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50

Town of Owego – Financial Management (2015M-179)

… significant accumulated fund balances to finance capital or other one-time expenditures, including estimated funding …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a … requires checks to be paid in a foreign currency, the Business Unit must process a wire transfer to the vendor. … To process a vendor’s payment in a foreign currency, the Business Unit must first register the vendor in the New York …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Kortright Rural Fire District – Financial Activities (2022M-51)

… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Town of Oneonta – Town Clerk (2021M-59)

… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Suffern Central School District - Financial Condition (2019M-145)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Gowanda - Sewer Financial Operations (2019M-199)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Hudson Housing Authority – Information Technology (2019M-224)

… review and update routinely or when significant changes in the environment occur. Create and maintain service level …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Town of Mooers - Procurement (2020M-55)

… Objective Determine whether Town officials procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of the … million that were entered into during the audit period and exceeded the competitive bidding threshold, one purchase …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55

Town of Mooers - Highway Asset Accountability (2020M-35)

… of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Yorktown - Information Technology (2020M-16)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … including four who routinely accessed personal, private and sensitive information (PPSI). Town officials did not …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

Monsey Fire District – Board Oversight (2020M-62)

… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not … the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

City of Hudson - Payroll and Accrued Leave (2020-14)

… ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … leave slips and periodically review leave records for accuracy. City officials generally agreed with our … ensured employees salaries and the amounts withheld for benefits were accurate …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

State Agencies Bulletin No. 1477

… Purpose To inform all agencies of the upcoming roll-over of the chart of accounts strings mapped to the Position Pools in PayServ. … To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-over

DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules

… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rules

State Comptroller DiNapoli Releases State Audits

… included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not … organization located in Lackawanna, provides a variety of services to the Erie County community, including preschool … $85,736 in personal service costs, which consisted of $46,526 in inappropriate bonuses; and $69,567 in other …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0