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State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1768
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased Agency … a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: Send a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedJamesport Fire District - Length of Service Award Program (2019M-05)
… program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Enterprise Charter School - Procurement (2019M-06)
… with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. … of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with … statutes and District policies. Noteworthy Achievements The District generally complied with New York State General … required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Southold Union Free School District - Leave Accruals (2018M-113)
… We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s … resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement … information is maintained and monitored. Provide oversight of duties performed by the District Clerk. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Walden Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Inlet Common School District – Claims Auditing (2015M-285)
… Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … $13.3 million. Key Finding The District’s procedures for payroll processing and payroll review and certification were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSherburne-Earlville Central School District – Fund Balance (2017M-19)
… to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33.3 … Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal years exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Carle Place Water District – Procurement (2014M-18)
… 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Village of Attica – Justice Court (2014M-30)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. … Court fines, fees and surcharges were properly accounted for and the Court’s computer system was not used to generate …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member … process. Key Recommendations There are no recommendations in this report. … Green Island Power Authority Electric …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137State Agencies Bulletin No. 1879
… the Payroll Deduction mailbox. … State Agencies Bulletin No 1879 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for … B includes comments on issues raised in the District’s response. … Determine whether meal travel and conference …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travel