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Saratoga County Water Authority – Water Charges (2016M-357)
… located in Saratoga County, established in 1990 under the New York State Public Authorities Law to acquire, construct, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Newcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education … We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
audit watertown city
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Town of Burke – Fiscal Oversight (2016M-277)
… Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is … monthly financial reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the … (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277DiNapoli: Organic Farms Growing in New York
… from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkCost-Saving Ideas: Establishing an Effective Fleet Management System
… the choice of either purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used … between 15,000 and 30,000 miles. Costing about the same or slightly less than new compact models, they had more … here isn’t that a new vehicle is better than a used one, or that a compact is preferred over a mid-sized, but that you …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Background The District is a district corporation of the State, distinct and separate from the Town of Colesville and … all claims for payment and indicate their approval by affixing their initials on the vouchers and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followRailroad Bridge Inspection Program (Follow-Up)
… whether the Department properly oversaw railroads in the State to ensure they meet the bridge inspection requirements. … Bridge Inspection Program will potentially be impacted by pending legislation referred to as the Rail Safety Act of … Assembly and Senate and is awaiting review and approval by the Governor. The Bill, if enacted, would amend existing …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… configure the web filtering software to block access to sites that violate the acceptable use policy. … Irvington …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … business records after an audit and investigation by DiNapoli’s office uncovered the misappropriation of more … officials that abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsTown of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either … submitted to OSC. Business Units should also follow the online process identified in Section 5 - Agency Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board … an annual report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. However, the annual report …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through … and $71,979, respectively. Consequently, the highway fund balance declined from $83,179 at January 1, 2011 to a deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Justices performed all duties including handling of cash receipts. Town officials failed to provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … million. Key Findings The Board and District officials did not develop reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… Comptroller Thomas P. DiNapoli announced today that his office will conduct a follow up review of the state … the COVID-19 pandemic in nursing homes. “Families across New York suffered during the pandemic – especially those that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures