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Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… for valid purposes and in compliance with required statutes and policies. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Hempstead – Compensatory Time (2021M-64)
… [ read complete report - pdf ] Audit Objective Determine whether Town of Hempstead … for pre-approval of overtime, adequate documentation and supervisory approval authorizing accrual of comp time. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Gananda Central School District – Procurement (2021M-86)
… officials used a competitive process to procure goods and services to achieve the optimal use of District … did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to procure goods and services and ensure the optimal use of resources. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District District officials ensured network access controls over nonstudent user accounts were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Fulton – Capital Projects (2021M-184)
… budgets, monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … projects budgets. Correct the accounting errors and close completed projects in a timely manner. City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were … funds to them without using them; District officials do not have long-term plans for reserve balance levels or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103