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Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to … 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). … totaling $12,600 for three students to the incorrect district of residence and underbilled four additional …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on … and indirect economic, financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestTown of St. Armand – Selected Financial Operations (2017M-142)
… Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. … $1.6 million. Key Findings Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. … of 50 claims reviewed (52 percent) totaling $59,113 were not audited and approved by the Board prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water … 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). … Governor’s Office of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. … event, they should contact OSC’s Travel Unit at Travel@osc.ny.gov . OSC will assist the Finance Office in reaching an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewTown of Schuyler – Financial Management (2014M-182)
… 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current … a fund balance policy that establishes a reasonable amount of fund balance that should be maintained in each fund …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … was caught and now she must repay the $42,000 she stole from the state retirement system," DiNapoli said. "Thanks to …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemJamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsCopiague Fire District – Cash Disbursements (2019M-225)
… [ read complete report - pdf ] Audit Objective Determine if the Board ensured that the cash disbursements process was … Findings The Board did not audit District claims properly. We found 18 claims totaling $33,446 were paid without an … District officials raised in their response. … Determine if the Board ensured that the cash disbursements process was …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… to $20 million development plan, without an interested developer. We found no indication that the Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144State Comptroller DiNapoli Releases Municipal Audits
… IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … implemented and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413