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Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did not develop a … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Village of Harriman – Audit Follow Up (2011M-182-F)
… for the 2010-11 fiscal year. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fWest Seneca Fire District #4 – Procurement (2020M-52)
… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-152022 Financial Condition Report – 2022 Financial Condition Report
… ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and improved …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day financial operations. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Seneca Falls - Financial Management (2018M-266)
… percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … Adopt comprehensive multiyear financial and capital plans for a three- to five-year period, including a formal reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the agency must be able to demonstrate to BSE that expediting the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsFlanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… determine whether the Supervisor adequately fulfilled his fiscal responsibilities for the period January 1, 2016 … The Supervisor should perform his statutorily required fiscal responsibilities or consider resigning from office. … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192One-Year FAE – Special 20- and 25-Year Plans
… the types of payments included in a three-year FAE. Your pension benefit will be calculated based on a one-year FAE …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeLake George Central School District - Purchasing (2018M-167)
… Audit Objective Determine whether the District sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Onondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … from 26 providers paid $1.08 million and found, except for minor exceptions which we discussed with District officials, … methods. We tested all purchases that required three written quotes totaling $224,086 and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
Berlin Central School District Vehicle Fuel Inventory 2018M02
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153