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Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… to the control account of accounts receivable and rectify any differences identified. … Greenburgh Eleven Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Hagaman – Claims Auditing (2022M-11)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… Had these services been claimed, the District could have realized revenues totaling $12,875. The District lacked … provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Town of Decatur – Town Clerk (2020M-58)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to … deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether … The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237REACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … action. … Determine if goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionGranville Central School District – Medicaid Reimbursements (2021M-90)
… Had these services been claimed, the District would have realized revenues totaling $9,011, from 50 percent … provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-902019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the fiscal year ended March 31, 2019. New York continues to benefit from a national economic expansion that has lasted … deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing …
https://www.osc.ny.gov/reports/finance/2019-fcrHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the … for accuracy. Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Operational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesState Comptroller DiNapoli Releases State Audits
… and the need to protect credit card data from unauthorized access; however, auditors identified areas where system and …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits