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Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did … multiyear financial and capital plans that would define how unrestricted fund balance would be used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Rensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Village of Savona – Board Oversight (2015M-328)
… compensating controls. The Board did not adequately audit all claims. The Board did not perform the required annual … with someone who is independent of the Mayor and all Board members and ensure that duties in the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Sodus Center Fire Department – Financial Activities (2016M-424)
… of our audit was to determine whether Department officials and the membership provided adequate oversight of operations … which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives … the accumulation of a significant amount of fund balance and established by local law a tax relief rebate program in … act from the State Legislature. The Supervisor reviewed and approved rebate applications without Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Tioga – Long-Term Planning (2022M-181)
… or alterations which may impact employee safety. The New York State Department of Transportation (NYSDOT) rated a … Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and …
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)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the …
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)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling $65.5 million and overestimated revenues totaling $41.2 million. This …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetMount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … insurance reserve to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Carthage Central School District – Financial Condition (2014M-138)
… in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138University Preparatory Charter School for Young Men - Payroll (2023M-123)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Chatham Central School District – Financial Management (2023M-11)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Oversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) … operated safely by employees with valid driver licenses. The audit covers New York City OPWDD facilities during the … care and residential supports and services, primarily in community settings. Regional Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Comptroller DiNapoli Releases School Audits
… who were not eligible for aid reimbursement from SED. As a result, BOCES claimed $2.5 million in additional aid to which … This trend is projected to continue through 2015-16. Once the unused appropriated fund balance is included in …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1875
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 17L, paychecks dated 12/09/2020. … full-time in an eligible title (see GOER memorandum for a list of eligible titles) and is required to wear a uniform; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andNYS Comptroller DiNapoli Announces Coal Investments Under Review
… DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining companies first, … to move away from its reliance on thermal coal mining for profits, we may divest our holdings in that company.” The … in power plants to produce electricity either directly for industries or to supply power grids. DiNapoli wrote the …
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)
… health, business, public safety, parks, recreation, labor, and transportation. Executive Order 95 (EO 95), issued March … an Open Data Website ( Open Data ) for the collection and public dissemination of publishable State data … ongoing “one-stop” access to publishable State data and make such data freely available in accessible formats for …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followReporting of Community-Based Services Under the Transformation Reinvestment Plan
… capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s … developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds realized …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan