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Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations … 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The … Fund balance has consistently been used for operations and officials have consistently overestimated budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … 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)
… complete report – pdf] Audit Objective Determine whether the Jamesville-Dewitt Central School District (District) … District purposes and audited prior to payment . However, the District needs to improve the claims audit process because not all claims were … Determine whether the JamesvilleDewitt Central School District District claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Central 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-196Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… financial duties and act as a bookkeeper, which is an incompatible position or duty. Ten individuals were …
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)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Fine 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-81Homeowners Association, Inc.
… operated a functioning office. Homeowners returned $800 to the State. Key Recommendations Work with the New York …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the …
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 our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
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
… BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to St Francis Hospital of Poughkeepsie St Francis for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes four members that are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardState Agencies Bulletin No. 1789
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … The purpose of this bulletin is to notify agencies of an automatic dues increase …
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
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway pled … guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway pled …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Berne – Board Oversight (2021M-77)
… the 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was made, or … comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Charter School of Educational Excellence – Information Technology (2023M-174)
… and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Oakfield-Alabama Central School District – Procurement (2024M-103)
… York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District … procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 purchases … York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103