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Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… officials generally did not document their efforts to obtain competition for purchases. The Board did not … procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in accordance with the GML. … agreed with our report and indicated they planned to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Fairport Central School District - Payroll and Employee Benefits (2023-118)
… not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Fairport …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… (SHP Training). Key Findings SHP Training was not provided to all employees or Board members and because the District’s … officials have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly … purchases totaling approximately $46,000 before goods or services were obtained. Key Recommendation Require the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actVillage of Greenwich - Cash Management (2019M-230)
… [read complete report - pdf] Audit Objective Determine whether Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Moriah - Cash Management (2019M-169)
… [read complete report - pdf] Audit Objective Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Beaver River Central School District – Payroll (2016M-247)
… District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one … $17.4 million. Key Finding District officials designed and implemented a good system of controls to help ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297IX.11.D DUNS Number – IX. Federal Grants
… System ) number on paper and electronic applications to the Federal Government. Without a DUNS number, … as it is expected that the DUNS number will be assigned to all grant activity throughout the life of the grant, … Budget Policy and Reporting Manual I-100 (2003) . Guide to Financial Operations REV. 01/23/2023 … State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberStudent Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … have received a letter from our office inviting them to nominate deserving graduating students using the application below. To begin nomination(s), please use the 4-digit PIN provided …
https://www.osc.ny.gov/student-achievementState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a … of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342