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Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims … Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Germantown Central School District – Payroll (2023M-3)
… and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District … was accurate, adequately supported and authorized by the Board. District officials did not properly segregate … 12 employees that were either inaccurate or not authorized by the Board. Key Recommendations Assign personnel and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the Comptroller … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Greene County - Information Technology (2020M-38)
… against unauthorized use, access and/or loss. Key Findings County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … Personal, private and sensitive information (PPSI) policy. County officials did not provide cyber security training to …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Comptroller DiNapoli Releases School Audits
… District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited resources and … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … were recorded accurately. True North Rochester Preparatory Charter School – Contract Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-280
… CUNY employees who are or were in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) and Machinist at any time during the … the rows that exist on the employee’s Job Data page. Any Auto Mechanics or Machinists hired before April 1, 2006 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-autoComptroller DiNapoli Releases Municipal Audits
… of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s … of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming County) The village produced 54 million gallons of water at a cost of approximately $440,000 and generated …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board and officials … the annual training. Germantown Central School District – Payroll (Columbia County) The district did not have adequate payroll processes to ensure compensation paid to employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases School Audits
… Cooperative Educational Services , Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk Central … collective bargaining agreement. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) The … Board of Coop Educ Serv PatchogueMedford Union Free School District and the RavenaCoeymansSelkirk CSD …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases October State Cash Report
… settlements since the budget was enacted, according to the October cash report released today by New York State … transfers from other funds) totaled $39.4 billion through October, representing an increase of 10.7 percent or $3.8 …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2022
… to the Payroll Services mailbox. Please reference Bulletin No. 2022 in the subject of your email. … State Agencies Bulletin No 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecks