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Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… plan. School officials did not provide IT security awareness training to staff. Hardware and software inventory … procedures and a disaster recovery plan. Provide security awareness training to staff and maintain complete and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… reserve balances were excessive. District officials did not develop comprehensive written multiyear financial or … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Contract #C001191 – Leadership Development Program for OSC
… Discretionary Contract Issued by the Office of the State Comptroller Issued November 18, 2024 The Office of the State Comptroller (“OSC”) is seeking Leadership … The Office of the State Comptroller OSC is seeking Leadership …
https://www.osc.ny.gov/procurement/contract-c001191Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour … P DiNapoli today announced his office completed audits of the Village of Fultonville Town of Livonia and the Seymour …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the procurement policy to …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… period January 1, 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has … Delaware County Vehicle Usage and Disposal 2014M258 …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records were … did not always solicit competition when procuring professional services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employee contributions for health insurance coverage. As a result, during the audit period, 11 employees were …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 million. Key Findings Sign-in …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … Village of Waterloo for water and sewer services provided to the Town. Key Recommendations Develop and adopt written procedures to govern separation payments. Ensure that reserves are …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate information. As …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Niagara Falls City School District – Fuel Accountability (2015M-178)
… period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara … Niagara Falls City School District Fuel Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m