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Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Review of Travel Card Expenses
… by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in accordance … by the Office of Mental Healths OMH Director of Suicide Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesUse of Vendor-Supported Technology
… defines the minimum information security requirements that all State entities (including public benefit corporations) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Lebanon – Justice Court (2013M-247)
… 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 … comprises the Town Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to … of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of New Baltimore – Procurement Practices (2013M-203)
… required, and maintaining adequate documentation. Ensure all purchases made under OGS or County contracts are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Alden Central School District – Fuel Management (2024M-90)
… the Superintendent of Schools (Superintendent) and Business Administrator (BA) did not establish clear written … The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… In many local governments and school districts, employees have the option to receive … insurance costs should be a priority for local governments and school districts. One way to reduce health insurance … only for eligible retirees or their surviving spouses and dependents. An audit of 20 school districts revealed ten …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesComptroller DiNapoli Releases State Audits
… are still needed as millions of dollars in questionable and improper Medicaid payments continue to be paid for people … With approval from the federal Centers for Medicare and Medicaid Services, DOH amended the Medicaid State Plan in … FQHCs are organizations such as community health centers and public housing centers that provide primary and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 995
… Allowance payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may be submitted in Pay Period 7L, paychecks dated 7/15/10 (Institution) and 7/21/10 (Administration) Background Article 49.2c of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitComptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water … and equitable basis for billing property owners. In addition, certain charges stipulated in the water and … Technology (Rockland County) Employees accessed non-business related websites prohibited by town policy. Auditors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… checks were printed before the claims auditor reviewed and approved claims. As a result, claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment. Auditors also found credit … card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Access-A-Ride Accident Claims
… 2011. However, carrier incidents of $1,000 or less are not all reported, as required. Similarly, the black car service … action plan for drivers involved in accidents. Ensure all carriers are in compliance with contract accident …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… Towns and villages with the lowest response rates are all based in Suffolk County and include Village of Ocean …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsXII.6.B Land Acquisition Payments – XII. Expenditures
… the state’s eminent domain acquisitions and certifies all legal interests entitled to compensation and payment for … vouchers. If the OAG’s certification letter states that all, or a portion of, a land acquisition payment will be made … Agencies have discretion regarding the values used for all fields not listed in the voucher coding spreadsheet. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsCity of Jamestown – Financial Condition (2016M-298)
… The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed … developed a multiyear financial plan. The Mayor, Council and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Red Hook - Financial Condition (2018M-171)
… time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted comprehensive multiyear financial and capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is … with available cash. Use a formal review process when conducting annual audits, such as the audit checklist …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Holland Patent Central School District – Access to the Student Information System (2016M-326)
… of Audit The purpose of our audit was to determine if District officials adequately safeguarded personal, private … July 31, 2016. Background The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-system