Search
Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63State Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York … Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsSouthern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77East Irondequoit Central School District - Financial Management (2019M-28)
… reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … paying down debt or applying it to the necessary property tax levy amount. Provide transparency by budgeting for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Franklinville – Procurement (2024M-56)
… complete report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the … Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… agreed with our recommendations and indicated they have begun to initiate corrective action. … greene school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsState Comptroller DiNapoli Releases School District Audits
… Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Niagara Falls Water Board – Financial Management (2015M-141)
… January 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… guidance for purchases when competitive bidding was not required. Key Recommendations Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Canajoharie Central School District – Fuel Purchasing (2021M-170)
… ] Audit Objective Determine whether Canajoharie Central School District (District) officials adequately managed fuel … corrective action. … Determine whether Canajoharie Central School District District officials adequately managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… vehicles complete and file accurate weekly mileage logs as required. Ensure all employees assigned a take-home vehicle …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… restitution payments promptly and appropriately. As a result, some victims may never receive the payments to which …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… - pdf ] Audit Objective Determine whether the Putnam County (County) Probation Department (Department) officials enforced … take corrective action. … Determine whether the Putnam County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… D. Young Central School District’s (District) Board of Education (Board) and District officials effectively … not effectively manage financial condition. The practice of overestimating appropriations each year and annually … had operating surpluses totaling $535,400, a difference of $893,700. A multiyear financial plan was not adopted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90