Search
Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Fire Island Union Free School District – Claims Auditing (2023M-114)
… The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Thousand Islands Central School District – Financial Management (2022M-201)
… fiscal years and appropriated fund balance totaling $6.1 million that was not needed. Reported fiscal year-end … period), which exceeded the 4 percent statutory limit by $1.4 to $2.1 million. Improperly funded a tax certiorari reserve by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196State Agencies Bulletin No. 912
… earnings. OSC Actions OSC will update the Garnishment Spec panels in PayServ to reflect this change. Garn Spec 1 also will be updated with the following remark: Per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. … workshops, literature, seminars and newsletters; and iii) hold monthly public meetings. Key Findings We found … produce professional quality documents and two laptops to record meeting minutes. We did not find any Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
Town of Smithtown Departmental Operations 2017M66
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and … employees were credited with leave time valued at $22,602 to which they were not entitled. The Town did not hold public … and direct supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1789
… or Longevity Pay with an effective date after January 1, 2020 will remain at the same amount for calendar year … per diem employees should have Dues (Code 475) deducted at 1.3% of biweekly gross salary, not to exceed $31.68 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming County … Association from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Town of Perry Ambulance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… County Industrial Development Agency is an independent public benefit corporation created under New York State … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. … Tompkins …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCharter School of Educational Excellence – Information Technology (2023M-174)
… of unauthorized access to student personal, private and sensitive information (PPSI) and personally identifiable … processing of its business functions. In addition to sensitive IT control weaknesses which we communicated … not have guidance on how to properly identify and secure sensitive student data. Three out of six tested users of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174