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Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138CUNY Bulletin No. CU-332
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … CUNY Central Office. … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleVillage 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-2017mTown of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … and former Town Supervisor (former supervisor), who served as the Town’s chief financial officer, were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Akron Central School District – Controls Over Compensatory Time (2014M-24)
… the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. … with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $29.1 … documented and monitored. Discontinue allowing comp time for activities that occur during employees’ scheduled work …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …
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)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation … for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of … vehicle policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Orange County Probation Department – Restitution Payments (S9-20-1)
… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Keene 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-63Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170East Irondequoit Central School District - Financial Management (2019M-28)
… District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … 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-28Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … of the Town of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases School District Audits
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsLaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
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)
… agreements and New York State Public Authorities Law for the period January 1, 2013 through April 30, 2015. … systems and facilities. The Water Board’s operating budget for 2015 totaled approximately $29.8 million and included appropriations for the Water Board and the Water Authority. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Putnam County Probation Department – Restitution Payments (S9-20-2)
… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2