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State Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw … or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash … all 48 Chief’s account disbursements totaling $22,121. As a result, the lack of suitable records limited our ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightViewing Job Summary – PayServ Manual
… Purpose Viewing an employee's Job Summary provides summarized information about an … one page. This consolidated information on the employee's job record comes from a summary of the changes entered on the Job Data pages. Helpful Hints These pages are used to view …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryVillage of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Corning – Procurement (2020M-93)
… enter into a contract with any of the 10 providers. A one year mowing contract was awarded for $26,000 to a company …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, … Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Garden City Union Free School District – IT Asset Management (2023M-161)
… complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT equipment inventory, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Farmingdale Union Free School District – Payroll (2024M-22)
… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvals