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Town of Phelps – Financial Management (2015M-70)
… practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is located in … management practices for the period January 1 2011 through March 27 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70New York State Comptroller DiNapoli Statement on New Shareholder Rule
… regarding the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will negatively impact investors and make it harder for … the ability of shareholders to file proposals. “The SEC should encourage engagement between shareholders and …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal … entered into the accounting software. Therefore, the Board did not properly monitor the budget which contributed to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did not control … signature was used by another employee to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Davenport Fire District – Financial Activities (2020M-147)
… accounting records were not maintained. The Commissioners did not require the Treasurer to prepare and submit reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… Although the District paid for a DRP template, officials did not obtain it. Without a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… safeguarded or properly accounted for. District officials did not provide adequate oversight of ECA and admission event … poor collection controls. However, District officials did not implement the faculty auditor’s recommendations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVillage of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Attica Central School District – Financial Management (2022M-103)
… reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . … and overfunded the unemployment insurance reserve. Did not fully implement our 2016 audit recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Town of Middlefield – Budgeting (2015M-109)
… relied on one-time revenues to fund operations. The Board did not approve budget line transfers throughout the 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
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)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective January 1, 2020, the salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … to count and certify the money collected at fundraising events. Document the bills approved by the Membership. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling about …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Harford Fire District – Records and Reports (2016M-170)
… 2016 total approximately $99,000. Key Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170