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Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEtna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any unauthorized …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Moriah - Cash Management (2019M-169)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Oneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, … District officials accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, … adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Beaver River Central School District – Payroll (2016M-247)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … adhered to good procedures for processing and verifying payroll payments. Key Recommendations There were no … St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… July 1, 2014 through January 13, 2016. Background The South Orangetown Central School District is located in the … South Orangetown Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-1042015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial Condition Report … gaps just a few years ago, New York State has continued to improve its short-term financial condition. The State's … fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources from …
https://www.osc.ny.gov/reports/finance/2015-fcrStudent Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … have received a letter from our office inviting them to nominate deserving graduating students using the application below. To begin nomination(s), please use the 4-digit PIN provided …
https://www.osc.ny.gov/student-achievementDiNapoli Releases Bond Calendar for Fourth Quarter
… and taxable fixed rate bonds for December. Long Island Power Authority – a bond sale of $100 million in tax - … are currently being contemplated by: the Long Island Power Authority, the Metropolitan Transportation Authority, … New York City Transitional Finance Authority, the New York Power Authority, the Port Authority of New York & New Jersey, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-51
… This opinion represents the views of the Office of the State … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … proposed reimbursement would include interest earnings, rental income and "miscellaneous" sources. We assume that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Comptroller DiNapoli Releases Municipal Audits
… , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West … than $48,000 in purchases had inadequate documentation. South Farmingdale Water District – Information Technology … Lumberland Fire Department Village of Mastic Beach South Farmingdale Water District and the Village of West …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims