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Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period … Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget appropriations were … that large capital purchases and improvements during the last five completed fiscal years were not budgeted for and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… paid $1.5 million. Key Recommendations Ensure claims are audited and approved before payment and adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58CUNY Bulletin No. CU-712
… contain a chart of accounts string will NOT roll to the new Fiscal Year Budget Reference: CUNY Pools not rolled to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endRochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … $356,600 in incorrect or unsupported payments. Hundreds of staff routinely made purchases outside the normal requisition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Clarence Central School District – Financial Condition Management (2022M-46)
… Key Findings The Board and District officials did not effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … budgets which gave the impression the District would have operating deficits totaling $6.4 million when it had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Tuckahoe Common School District - Purchasing (2018M-228)
… paid a total of $422,677 and found the District did not seek competition for eight providers paid $309,300. The … of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Baldwinsville Central School District – Financial Management (2016M-65)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 … fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Village of Hagaman – Claims Auditing (2022M-11)
… and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board … Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … The City’s leave accrual processes are decentralized and not administered uniformly, resulting in errors in employees’ … and approve employees’ compensatory leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Schaghticoke – Board Oversight (2023M-78)
… it has accurate financial information to make decisions and gauge the Village’s financial condition. The Board did … Clerk-Treasurer performing all functions of the financial and recordkeeping duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Objective Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of leasing versus purchasing buildings to ensure the best interests of SANY are met. The Board should explore …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… and a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Opinion 91-37
… in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau for violations of Vehicle and … parking fines and penalties. 1981 Opns St Comp No. 81-85, p 86 is superseded to the extent it is inconsistent herewith. …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … declined in the general town-wide, highway town-wide, refuse and garbage, and water funds. In addition, the board … reconciles the bank accounts. Additionally, the treasurer can perform transfers between the district’s banks with …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsCuba-Rushford Central School District - Financial Management (2020M-7)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a … of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alden Central School District , East Aurora Union Free School District and … points. East Aurora Union Free School District – High School Extra-Classroom Activity Funds (Erie County) The …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures … $44,166 did not have disbursing orders that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m