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Jefferson Central School District – Procuring Services (2021M-42)
… employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Schodack Central School District - Extra-Classroom Activities (2019M-85)
… adequate supporting documentation required by the District’s policy. Student treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, … The water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Westford - Financial Operations Oversight (2018M-196)
… Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board … did not properly oversee the processing of the Town’s financial transactions. As a result, the Town incurred … records. The Supervisor did not maintain accurate financial records and as a result, did not provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Bronxville Union Free School District - Procurement (2018M-46)
Bronxville Union Free School District Procurement 2018M46
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overComptroller DiNapoli Releases State Audits
… report. Department of Transportation: Review of Real Property Holdings for Disposal (Follow-up) (2015-F-2) An initial … in March 2012, determined DOT was not reviewing its real property holdings to identify properties for sale or …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… policies or procedures. The board also did not enter into a written service level agreement with the IT vendor. In … for awarding the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations … or consider alternatives to increase collections. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsState Comptroller DiNapoli Releases Municipal & School Audits
… overtime ($32,462) and unused leave time ($2,526). Town of LaGrange – Financial Management (Dutchess County) The board … totaling $19,932. Wyandanch Union Free School District – Budget Review (Suffolk County) Auditors found that the … revenue and expenditure projections in the proposed budget are reasonable. The district’s proposed budget …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsConclusion – Travel and Conference Expense Management
… your organization; adoption of federal lodging, meal and mileage rates; the use of standardized forms by all travelers; clear …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City increased …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289