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Village of Pelham – Information Technology (2016M-410)
… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Windsor – Information Technology (2017M-44)
… through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted … computers a copy of the acceptable use policy and retain a signed copy of the acknowledgement page to ensure the users’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Village of Quogue – Justice Court (2015M-18)
… during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was … analyses. Key Recommendations Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all money received is deposited in the appropriate bank account …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Frankfort - Board Oversight (2018M-58)
… documentation before authorizing payment. Authorize all fringe benefits provided to all officials and employees. Town …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance with statute. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Agencies Bulletin No. 360
… Purpose To explain the use of Deduction Code 367 (AFLAC NY). Affected Employees Employees in Bargaining Units 31 and 61, represented by Council 82. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/360-new-voluntary-insurance-program-council-82-deduction-code-367-aflac-nySchool District Bus Safety (2018-MS-4)
… completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key … their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With scope extensions for units … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Tuition Assistance Program – Metropolitan Learning Institute
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, Metropolitan served about 550 students. Tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an … special education services to about 90 children from 16 school districts located in Monroe and Ontario counties in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire … bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local government … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular telephone … Systems Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementDeRuyter Central School District – Financial Condition (2015M-119)
… multiyear financial plan. Ensure that reserve funds are used for their authorized and intended purposes, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119State Agencies Bulletin No. 1744
… Purpose To notify agencies of an automatic dues increase and a … who are members of NYSCOPBA, Inc. and are currently in or were previously in Bargaining Units 01 and 21 at any … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationClarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Oneonta … $728,341 were paid without sufficient documentation. For access to state and local government spending, public … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits