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Ithaca City School District – Financial Condition (2015M-318)
… further aid the District in funding recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Baldwinsville Central School District – Financial Management (2016M-65)
Baldwinsville Central School District Financial Management 2016M65
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65West Valley Central School District – Financial Management (2013M-178)
… financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, … of the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended surplus funds that can be legally retained is limited, each …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Pekin Fire Co. President Dipped Into Bell Jar
… and falsifying business records in the first degree, all felonies. He was issued an appearance ticket and will be …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularMahopac Central School District – Financial Condition (2013M-302)
… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Watertown City School District – Financial Condition (2016M-85)
… was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. Background The … has exceeded the 4 percent legal limit during the same period. The Board has not developed a written policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 … the Student Grading Information Systems policy to all District employees and provide training as needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately … of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mAlbion Central School District – Financial Management (2021M-200)
… reserve fund. Could not explain how the Finance Committee participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. The District’s … and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Commack Public Library District – Selected Financial Operations (2015M-132)
… with District bylaws. The Board appointed an independent contractor as Treasurer. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… The Town improperly budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an … sales tax revenues at the expense of Town taxpayers with property located outside the Village. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-3572019 Annual Audit
… payments were appropriate and: (i) complied with the New York State Workers’ Compensation Law, (ii) were … whether payments were appropriate and i complied with the New York State Workers Compensation Law ii were consistent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. … payment of $2,000 for 2016. These matters were referred to the Onondaga County District Attorney’s Office. In April … not audit and approve claims. Key Recommendations Continue to work with law enforcement to recover any funds due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Machias – Supervisor’s Financial Duties (2021M-98)
… report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248State Agencies Bulletin No. 1744
… in Bargaining Units 01 and 21 at any time since April 1, 2016 with union dues withheld (Code 291 for BU01 and Code … retroactively as follows: Effective Date Biweekly Amount 4/1/2016 $26.65 4/1/2017 $27.13 4/1/2018 $27.61 4/1/2019 $28.10 NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationMechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Comptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) The … DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits