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Town of Hartwick – Water District Operations (2017M-250)
… that bills for water services were charged equitably to all system users for the period January 1, 2016 through July … and is compared to the Town’s billing records to ensure all users of the system are being billed. … Town of Hartwick …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Bedford Central School District - Information Technology (2018M-164)
… and operating effectively. Key Findings Access to the District’s financial application was not properly segregated. … planned to initiate corrective action. … Bedford Central School District Information Technology 2018M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Central Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherUrban Choice Charter School – Information Technology (2013M-53)
… The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Vendor File Advisory No. 2
… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationReal Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Withdrawing Your Contributions and/or Your Membership – State Police Plan
… you made must stay in your account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a retirement benefit when you reach age 55 (age 63 for vested Tier 6 members who are off payroll). It is up to …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Stamford Central School District – Fund Balance Management (2022M-199)
… not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the … overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 … by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… paying with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective method of … and life-to-date amounts on the contract. In addition, for all single purchases of $10,000 or more, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. Background The … basis and make applicable budgetary amendments. As a result, the Town has realized negative fiscal trends in its …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most … legitimate refunds are paid.” DiNapoli’s office audits New York state personal income tax refunds prior to payment. The … to unscrupulous tax preparers filing false returns. Other popular scams include using questionable social security …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90