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Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … operates four elementary schools with approximately 2,190 students, is governed by an elected seven-member Board of … District officials did not have bid documentation to support payments totaling $757,700 made to two vendors for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic budgets and managed …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through August 5, … is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, 2016 through … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Suffern – Budget Review (B23-6-2)
… State Comptroller for review while the deficit obligations are outstanding. Key Findings We estimate the total 2023-24 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… contract and seek periodic competition to ensure rates are at the lowest possible cost. Conduct a deliberate and …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPride 2022
… been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will …
https://www.osc.ny.gov/pride-2022Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityXII.4.A Vendor Requests for Payment – XII. Expenditures
… a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the … paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … have developed their own practice for identifying cases to be reported to the scofflaw program, but do not use the report that … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237