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Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Walworth-Seely Public Library – Board Oversight (2014M-260)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260

Travel FAQs

… fares for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result … end of the travel event? The Travel Manual states that two overnight per diem methods cannot be used for the same … a receipt is not available (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., coin meter …

https://www.osc.ny.gov/state-agencies/travel/travel-faqs

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272

College of Optometry – Selected Employee Travel Expenses

To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Cincinnatus Fire District – Financial Controls (2014M-49)

… annual financial reports well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key Recommendations Adopt an investment policy and a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

CUNY Bulletin No. CU-330

… Plan for Deduction Code 438 as follows: Current Amount New Amount Option A & D $39.00 Option A & D $40.50 Option B … program informing them of these changes. Agency Actions New rate amounts must be used for all future enrollments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-program

Inlet Common School District – Claims Processing (2023M-180)

… Board approval. Key Recommendations The Board should: Sign and date warrants when authorizing claims for payment. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

State Comptroller DiNapoli Releases School District Audits

… Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as … was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling … The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses

… Thomas P. DiNapoli and U.S. Attorney James P. Kennedy, Jr. announced today that Richard A. Lobur, 55, of Akron, NY, … in prison and a $250,000 fine. Assistant U.S. Attorney John D. Fabian, who is handling the case, stated that on …

https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expenses

School of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39)

To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39.pdf

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … action. … audit oxford academy school transportation department purchases service contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Quaker Street Fire District – Board Oversight (2021M-96)

… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Central Square Central School District - School District Website (S9-19-29)

… budget-to-actual results, appended property tax report card or transparent multiyear financial plan. Key … and CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all audit …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Town of Middleburgh – Claims Audit Process (2023M-56)

… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the required tax exemption forms. Key Recommendations File …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321