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West Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … students and 1,050 employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Comptroller DiNapoli Releases Municipal Audits
… needs to improve controls over payroll to ensure that pay rates are properly authorized and time and attendance is …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Hamden – Financial Condition (2013M-86)
… which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … Key Findings The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has … as real property taxes) to fund appropriation increases and reduce reliance on fund balance. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt … cash receipts. Review and approve the contract with the vendor who processes Department registration fees and ensure … office in a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Long Island Rail Road (LIRR) used the American Recovery and Reinvestment Act funds efficiently and for authorized purposes and whether the funds were properly monitored to prevent …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOperational Advisory No. 32
… and attachments for all ROA transactions submitted online or through a bulkload file. Supplier ID/Vendor ID and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… New York City Councilman Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the … and Comptroller DiNapoli have worked together to fight corruption through their joint "Operation Integrity" initiative. Together, they have brought charges against dozens of individuals implicated in public corruption …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District officials have consistently over-estimated … in each of the past three years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Brentwood Public Library – Leave Accruals (2018M-26)
… by an elected five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled … Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more than his collective … agreement (CBA) allowed. Key Recommendations Develop and implement written procedures to provide details for the …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES for the period July … Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component school districts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of … operates eight schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25