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Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… works pled guilty to attempted scheme to defraud and paid full restitution of $52,514. Key Recommendations Coordinate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSaranac Central School District – Student State Aid (2023M-91)
… students who received services in 10-month public and summer placements. Key Findings District officials did not … students who received services in 10-month public and summer placements. As a result, as of April 30, 2023, the … students who received services in 10month public and summer placements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Village of Cato – Water Financial Operations (2023M-145)
… water charges. Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure penalties are …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and … Over a half million dollars was paid to IT service providers. In addition, because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsManhasset Union Free School District – IT Asset Management (S9-22-15)
… Audit Objective Determine whether Manhasset Union Free School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Specifically: The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other designated official did not review … an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to ensure only …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … segregate financial duties and instead assign them all to the Treasurer. The Board does not conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Rensselaer City School District – Financial Condition (2016M-286)
… to determine if the Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which … Rensselaer City School District Financial Condition 2016M286 …
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)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCUNY Bulletin No. CU-374
… University of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentCUNY Bulletin No. CU-405
… University of New York employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2School Districts’ Energy Performance Contracts (2013-MR-1)
… complete report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy savings achieved by … which energy systems are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1