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Town of Middlebury – Purchasing (2013M-212)
… Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town … of various sizes were purchased from a local vendor six times during 2012, totaling $9,140. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… and now she must face the consequences of her actions. My thanks to Acting U.S. Attorney for the Northern District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … School District – Financial Management (Allegany County and Cattaraugus County) The district’s financial reserve plan … (Sullivan County) The Board overestimated appropriations from 2016-17 through 2018-19, helping result in $12.1 million …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsItalian Heritage Month Reception
… started. Follow us on Instagram , Facebook and Twitter for photos from the event. 2021 Honorees Cav. Anthony and Mary …
https://www.osc.ny.gov/events/italian-heritage-month-receptionAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Administration of the Contract … had a severe bedbug problem. We also identified $697,938 in unsupported and/or inappropriate expenses charged to the … fees and staff travel. We also found deficiencies in efforts by OMH program staff to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … and program delivery services. Key Findings A significant number of discrepancies from the CCDC contract were … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187City of Johnstown – Internal Controls Over Payroll (2015M-75)
… The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is … Findings The Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of Stafford - Procurement (2018M-134)
… Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to competitive bidding and … 1 New York State General Municipal Law, Section 103 … Town of Stafford Procurement 2018M134 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134LaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed assets valued at … establishes threshold amounts for controlling inventory and procedures for maintaining fixed assets. Ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Le Roy Central School District – Payroll (2016M-412)
… Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … employees. … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an … officials complied with the procurement policy, and as a result, goods and services were procured in a prudent and …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. … audit town statewide new …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Summitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. … Town of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4SUNY Bulletin No. SU-336
… Purpose: The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … at the discretion of the Campus President and may be made to employees who are incumbents on the payroll (active or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increases