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Village of Delhi - Disbursements (2019M-204)
… totaling nearly $5,700 that lacked adequate supporting documentation. Four employees, including the former … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s … January 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 … Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual budget …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Broadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Little Valley – Capital Project Management (2020M-129)
… evaluate all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Village of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … claims without ensuring they had adequate supporting documentation. Key Recommendations Establish formal, written …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalHancock Central School District – School Lunch Operations (2015M-176)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the … Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Opinion 95-12
… term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national … 11[1]). The New York State Banking Law defines "bank" to mean "any corporation, other than a trust company, organized … Law, §2[1]). In contrast, a "savings bank" is defined to mean "any corporation organized under or subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Maximus, Inc.
… this contract. Key Findings We found Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff operating data … As a result of our examination, DOH negotiated a new fringe benefit rate for the Systems staff. We found Maximus …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady … Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and … Fire Company, Inc. – Controls Over Financial Operations (Saratoga County) The company’s audit committee did not audit …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1