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Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know was not included in the District’s training offered to the high school … mental health that educators should know were not included in the District’s training offered to the teaching staff at …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … accounts as soon as they are no longer needed and maintain a list of authorized network users to periodically review network user accounts for necessity. Review the written procedures the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26XI.12.D Closing Contracts – XI. Procurement and Contract Management
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … applicable (see Section 11.E - Retainage of this Chapter, for additional information). In addition, State agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWayne Central School District – Property Disposal (2021M-161)
… and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … value for this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the … Board and District officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1881 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsCanton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-192019 Annual Audit
… and: (i) complied with the New York State Workers’ Compensation Law, (ii) were consistent with applicable fee … its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second … Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditNew Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … establish adequate compensating controls over the payroll clerk who could add new employees to the financial system and … employee routinely monitored the payroll clerk’s work by comparing payroll source documents to payrolls to mitigate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies performed many … and safety of foster children. For example, we found that ACS did not have controls to ensure that agencies conducted …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGarden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… officials considered other legally permissible investment options, the District may have earned approximately $390,000, … quotes. Consider other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130About this Report – 2022 Financial Condition Report
Provides citizens with an overview of the financial condition of New York State It presents selected financial economic and demographic information
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report