Search
West Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … appropriations by $3.1 million (13.5 percent) over a three-year period. The reserve fund policy does not … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Leaves of Absence – Article 14 Benefits
… not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without … Medical Leave Act. Workers’ Compensation You may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost (if any), please …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… operations and protect assets. The responsibility for day-to-day operations, however, including implementing and … and establishing effective internal controls, belongs to management. The following individuals are responsible for … on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… The State developed a comprehensive Capital Assets reporting system in compliance … In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management … (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes policies that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… officials generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 … did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… during our audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… July 1, 2020 and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this report and, where …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrocton Central School District – Financial Management (2023M-44)
… did not properly manage fund balance and reserves . As a result, the Board and District officials were not … with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not review, or designate anyone to review, bank statements and canceled check images, bank …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for … located in the City of Rochester in Monroe County, is a public school financed by local, State and federal … by a seven-member Board of Trustees, provided education to approximately 85 students in grade five during the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund balance has become excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Saratoga County Probation Department – Restitution Payments (S9-20-12)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor court order restitution obligations. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … capital investment information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop procedures to ensure current employment information provided in project …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringEaton No. 1 Fire District – Board Oversight (2024M-4)
… Of the 108 claims totaling $209,006 that we reviewed, 55 claims totaling $116,846 (56 percent) had one or more …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly … April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … The Company, which provides fire protection services to the Village and to part of the Town of Lake George, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial