Search
Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the … DiNapoli and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actAccounts Payable Advisory No. 13
… payments and overpayments; Validation that goods received match goods ordered; Validation that expenditures do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsFallsburg Central School District - Fund Balance Management (2020M-12)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … Determine whether the Board and District officials effectively managed general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a 10-member Board of Directors, contracts with … Key Recommendation Ensure that adequate documentation is available for the Auditing Committee and the independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… March 31, 2014. Background The Flanders Fire District is a district corporation of the State, distinct and separate … Town of Southampton in Suffolk County. The District, which is governed by an elected five-member Board, serves … for 2014 are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Greenwich Central School District – Claims Auditing (2016M-37)
… 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort … operates three schools with approximately 1,100 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mWest Hempstead Water District – Life Insurance (2016M-393)
… 31, 2016. Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Albany Public Library – Leave Accruals (2015M-293)
… August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately … 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Buffalo United Charter School - Financial Management (2018M-197)
… received to National Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the … and conditions of any management agreement to ensure it is reasonable and in the School’s best interest. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Lackawanna City School District - Tuition (2019M-59)
… to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59McLean Fire District - Financial Operations (2017M-296)
… prompt corrective action. The Treasurer did not adequately secure unused check stock. Key Recommendations The Board … established as a result of our audit. The Treasurer should secure District check stock. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Tuckahoe Common School District - Financial Condition (2018M-191)
… balance from fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … 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-financial-condition-2018m-191Town of Stafford - Procurement (2018M-134)
… Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to competitive bidding and … Town of Stafford Procurement 2018M134 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Clinton County - Separation Payments (2018M-44)
… whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective procedures … to ensure employees were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made during the audit period and …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … Recommendations Ensure that cash collections are remitted to the Clerk timely and intact. Ensure that cash collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237