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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Norwood-Norfolk Central School District – Financial Management (2022M-129)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with District residents and taxpayers. The Board and District … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97XII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset … received from the Business Unit and offset a portion of that payment to another entity. This section provides … entity, the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsSchoharie County Court and Trust Funds (2022-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of Lewiston – Purchasing (2013M-45)
… the water and sewer funds combined. Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to … policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the … adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine audit … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller DiNapoli said. “Thanks to the State Police and District Attorney Hubbard for …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeFranklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Comptroller DiNapoli Delivers Inaugural Address
… at Hofstra University. He was appointed to the position on Feb. 7, 2007 and has been reelected three times. VIDEO of the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … five-member Board of Education and operates one school with approximately 250 students. The District’s budget for … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… July 1, 2014 through September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located … Burnt HillsBallston Lake Central School District Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is … Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services BOCES Claims …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mPelham Union Free School District – Reserve Funds (2015M-366)
… audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $67 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million. … claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285