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Broome County – Financial Condition (2013M-224)
… to finance operations has critically impacted the County’s cash flow. In December 2009, the County incurred a cash flow shortage in the general fund that required the … maintained to meet the County’s needs, provide sufficient cash flow, and reduce or eliminate reliance on short-term …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 434
… Purpose To provide information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax … for Federal, New York State, New York City, Yonkers and Social Security/Medicare. These requests are the result of incorrect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservHicksville Water District – Competitive Quotations (2013M-233)
… vendors in our sample included five purchases made under a State or County contract, and five vendors in which the … in our sample. Further, when purchases were made from State or County contracts, they were not documented on the … with the procurement policy and ensure that the required number of competitive quotations are obtained. Attach …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-2332022 Virtual Lunar New Year Celebration
… Hospital Fund; and Eugene Noh, Political Director of the Retail, Wholesale & Department Store Union. The live stream … United Hospital Fund Eugene Noh Political Director Retail, Wholesale & Department Store Union About Lunar New …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the … 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorWyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal … January 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Comptroller DiNapoli Releases School District Audits
… Central School District – Financial Management (Allegany County and Cattaraugus County) The district’s financial reserve plan states that the … costs. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsItalian Heritage Month Reception
… members of the Italian-American community. In addition to this year's honorees, we will be joined by Joseph Sciame, … of the event is available below. Select the play icon to get started. Follow us on Instagram , Facebook and Twitter … NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York City being …
https://www.osc.ny.gov/events/italian-heritage-month-receptionAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our … Supportive Housing Contract with the Postgraduate Center for Mental Health (PCMH). The audit found sampled clients were program-eligible and were referred to the program via the proper authorities …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hancock Central School District – Financial Condition (2013M-187)
… District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by … approximately $10 million. Key Findings Although the Board and District management believed they were effectively … years. To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Lake George Central School District - Purchasing (2018M-167)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134LaFayette Central School District - Fixed Assets (2018M-073)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Clinton County - Separation Payments (2018M-44)
… payments totaling $512,693 made during the audit period and found that seven payments (23 percent) were not … former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of … $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Le Roy Central School District – Payroll (2016M-412)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November … officials have not developed written procedures over the payroll function. Key Recommendation The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials completed … the annual SHP Training. Additionally, the Town excluded new hires at the Highway Department who started after April’s …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Summitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Summitville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395