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Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… Adequate cash collection controls were not established and 48 deposits totaling $16,655 were not made in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDiNapoli: Contractor Charged State for Booze & Sunset Cruise
… costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk … costs are clear,” DiNapoli said. “And lavish parties with alcohol, cruises and extra guests are not allowable. State … picnic. While at the resort, PSCH charged $10,723 for alcohol, $5,064 for extra guests, $13,378 for post-conference …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseCopiague Union Free School District - Information Technology (2023M-150)
… user accounts and financial software access controls. As a result, data and personal, private and sensitive … information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings District officials … 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Overtime Limits for Tier 5
… calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … (Return to Top) PFRS Tier 5 Members Your overtime limit is 15 percent of your pensionable, non-overtime earnings … in the calculation of your final average earnings which is used to determine your pension is subject to an annual …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately … security, breach notification, disaster recovery and online banking. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Transportation – 2021 Financial Condition Report
… is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April … procedures for handling and recording over-the-counter cash receipts and waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Transportation – 2022 Financial Condition Report
… repair to remain in service and eventual rehabilitation or replacement to address deficiencies. In 2021, 7.8 percent of … * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… which manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyState Comptroller DiNapoli Releases School District Audits
… and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0