Search
Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationFreeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Saranac Central School District – Student State Aid (2023M-91)
… special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor Hochul … clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, policymakers must …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Prepare an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. The … of claims and total dollar amount approved to be paid by the Treasurer. Prepare and file the District’s annual …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. Background The Cohoes … fiscal year operating expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven … Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373White Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… a central location or to an unusual delivery point Credit card charges with no original receipts attached All travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsChenango Valley Central School District – Budget Review (B4-13-11)
… deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11