Search
Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115About NYSLRS
… Retirement System (ERS), which provides benefits to employees of participating public employers in …
https://www.osc.ny.gov/retirement/about-nyslrsHealth Sciences Charter School – Procurement (2013M-211)
… audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The … by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.8 million. … Key Findings The Board did not ensure that all contracts for goods and services were properly awarded. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Financial Condition and Selected Expenses (Follow-Up)
… Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapoli’s … County Court to grand larceny in the third degree, a class D felony, offering a false instrument for filing in the … trust in this clerk enabled her to steal and steal again,” DiNapoli said. “Blind trust in a colleague doesn’t …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftState Agencies Bulletin No. 1673
… Available Prior to Processing Control-D report NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. … of Unclaimed Funds (OUF) on March 8, 2019. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money handed over to OUF and submit a claim to recover these funds. OSC Actions On September 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksFranklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Comptroller DiNapoli Releases Municipal Audits
… analyses for proposed projects were developed before project approval. The board also did not ensure that annual project status reports were submitted in a timely manner. In … not ensure annual assessments of progress toward achieving project goals were performed. Town of Grand Island – …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… be eligible for SSP, individuals must be at least 65 years old, blind or disabled, and have limited resources and … planned to correct these 3,000 recipients’ records. Key Recommendations Continue to develop a process … that the SSA may correct the eligibility determinations, where appropriate. Recover funds inappropriately paid to the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesState Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1595.1
… Available Prior to Processing Control-D report NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. … of Unclaimed Funds (OUF) on April 22, 2019 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money handed over to OUF and submit a claim to recover these funds. OSC Actions An initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checks