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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… be audited as soon as possible after payment and included on the next abstract as prepaid amounts. Public utility …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and … My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… provides information to all state departments and agencies on the federal management debt collection procedures. The … to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. … provides information to all state departments and agencies on the federal management debt collection procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeCambria Housing Authority – Financial Management (2015M-316)
… 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Tully Central School District – Network Access Controls (2021M-138)
… Key Findings District officials did not ensure that the District’s network access controls over non-student user … to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, … account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225City of Niagara Falls – Financial Condition (2017M-170)
… June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 … along with the City Administrator and department heads, is responsible for managing City operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process … 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 million. Key Findings … professional services. The District failed to establish comprehensive procedures in the regulations corresponding to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mGreenport Union Free School District – Financial Condition (2014M-203)
… through March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport … Board of Education. The District operates one school with approximately 645 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if the amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in … fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… County. The District, which operates seven schools with approximately 4,630 students, is governed by an elected … recordkeeping and reconciliation are concentrated with one position, and there was no process in place for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and