Search
Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Benson - Disbursements (2019M-54)
… transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified in Appendix A, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and … budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Ausable Valley Central School District - Claims Auditing (2018M-190)
… complete report - pdf] Audit Objective Determine whether claims were supported by adequate documentation, for … Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Elba Central School District - Financial Management (2018M-96)
… effectively managed the District’s financial condition. 1 Key Findings The Board adopted budgets with overestimated appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Summit Security Services, Inc. (Summit)
… Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a DOS registration, and one individual whose registration …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by … 1, 2000 (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to … The attached chart illustrates how current year increment codes will be changed to facilitate future years' increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli Releases School District Audits
… School District – In-School Internet Connectivity (Albany County) The district’s internet connectivity met the Federal … Mbps. Greater Amsterdam School District – Capital Project (Montgomery County) The board and district officials properly planned, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Challenging a Determination – State University Police Plan
… We can pay only those benefits authorized by law, and cannot pay … four months of the determination. As an alternative, you can email your request for a hearing and redetermination to …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IX.8 Overview – IX. Federal Grants
… paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such … the U.S. Treasury or the federal cognizant agency without first recording the refund in the SFS as described in these …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewIX.8 Federal Grant Refunds – IX. Federal Grants
… by state agencies that represent a return of monies paid from state appropriated funds are to be immediately … Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal … by state agencies that represent a return of monies paid from state appropriated funds are to be immediately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsContract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… report - pdf] Audit Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andHoneoye Central School District - Information Technology (2019M-9)
… and District officials effectively managed the District’s information technology (IT) assets. Key Findings The Board … and District officials effectively managed the Districts information technology IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9