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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… [read complete report – pdf] Audit Objective Determine whether the … not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSouth Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … rates and applicable Board policies. Consult with legal counsel and determine the appropriate course of action to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Village of Savona – Board Oversight (2015M-328)
… and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or provide sufficient mitigating …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Carthage Central School District – Financial Condition (2014M-138)
… The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of … levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives … property tax relief payment. Budgeted appropriations for 2014 total approximately $1.8 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Sodus Center Fire Department – Financial Activities (2016M-424)
… was to determine whether Department officials and the membership provided adequate oversight of operations for the … and do not provide specific guidelines on how the membership should exercise its decision-making power. The … unable to determine if disbursements were approved by the membership due to the lack of documentation in the meeting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Mount Morris Central School District – Financial Condition (2014M-328)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 million. Key Findings District … its progress, against operating results, throughout the year and address any significant variances in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Oversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental … 1, 2015 through June 26, 2018. Background OPWDD works to help people with developmental disabilities live richer …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in errors in reporting reimbursable expenditures to the New York State Education Department (SED). Specifically, … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… Objective To determine whether the Office of Mental Health provides … The mission of the Office of Mental Health (OMH) is to promote the mental health of all New Yorkers, with a …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund … plans in the nation. … New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order 95 Open Data Report 2019S65
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followState Agencies Bulletin No. 1875
… and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background Article 39 of the 2016-2021 DMNA … Criteria Employees in Bargaining Unit 47 on 10/01/2020 are eligible to receive the 2020 CSEA DMNA Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andWebster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not … agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Emergency Service Communication Surcharges (2017-MS-4)
… responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, a class D felony, … the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she faces a prison sentence of 3 2/3 to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theft