Search
Avon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Opinion 2000-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … in the official record of the board's proceedings. Based on the foregoing, since the real estate partnership presently …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Comptroller DiNapoli Releases School Audits
… to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress … to the issues identified in the initial report. Based on limited procedures, the district has made progress … related to the issues identified in our report. Based on limited procedures, BOCES has made progress implementing …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Travel Advisory No. 3
… Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Sweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … flow periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Town of Hempstead, Nassau County. The District is governed by a Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… of $36,262,918, which is within the limits established by law. Key Recommendation Monitor the District’s use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … Adopt a fund balance policy and realistic budgets based on historical trends and maintain a reasonable fund balance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … inherently risky Alterations or questionable handwriting on documents Duplications Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of … of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsRome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … years or assess the impact of the operating deficits on fund balance and reserves. Maintained asset inventory … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTown of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank … taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventorySnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365