Search
McLean Fire Department - Financial Operations (2018M-40)
… provided adequate oversight of financial activities to ensure that resources were properly safeguarded. Key … Findings Cash controls over fundraising activities need to be improved to ensure that amounts collected are properly recorded and deposited. The membership did not approve all disbursements as required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Your Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Pelham - Information Technology (2019M-77)
… information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. … Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Windsor - Water Operations (2019M-210)
… The Clerk-Treasurer used an inconsistent methodology for estimating water bills. Estimated and customer-submitted …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school … as attorney for school district) GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a … You ask whether a member of the board of education of a central school district would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4George Junior Republic Union Free School District – Website Transparency (2021M-212)
… report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s … planned to take corrective action. … Determine whether the George Junior Republic Union Free School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… analyses for proposed projects were developed before project approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeClarence Central School District – Financial Condition Management (2022M-46)
Determine whether the Clarence Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Hewlett Bay Park – Financial Management (2022M-30)
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of LaGrange – Financial Management (2023M-139)
… which exceeded the Town’s fund balance policy limit by more than $725,000. As a result, it is difficult for the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … resulting in a $10,244 discrepancy between the District’s accounting records and bank statements. The budget was not entered into the accounting software. Therefore, the Board did not properly monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165CUNY Bulletin No. CU-512
… authorization forms or eligibility information, contact Elite Administration via email @ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-512-new-deduction-code-558-teamsters-local-237-voluntary-lifeTuition Assistance Program – Metropolitan Learning Institute
… The Metropolitan Learning Institute (Metropolitan) is a licensed private career school headquartered in Rego Park … student’s enrollment agreement was not signed by an SED licensed agent. Additional incorrect certifications include two …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteLewiston-Porter Central School District - Payroll (2018M-246)
… employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings … Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by $372,318. The … should have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… can approve, deny, or reject the document. Documents are “denied” for online agencies, and “rejected” for Bulkload … If the ROA transaction was submitted online and is denied , it will be routed back into the agency’s workflow. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the athletic event ticket inventory to account for the number of tickets sold. As a result of these discrepancies, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… that alleged criminal behavior among those entrusted in their position will be thoroughly investigated. We will … movie channel subscription, plane tickets and at a spa and nail salon. She also used the Fire Department’s debit card to … 62, of Durhamville, was arraigned before Judge Long Gu in Oneida County central arraignment for the Town of Verona …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000