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Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … The Board should not allow third-party vendors to directly debit funds from District bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollWalworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member … contrary to the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Opinion 90-8
… it is a State statute which in terms and in effect applies only to one city. Therefore, it appears that the exception … words "shall not be changed, modified or amended" refer only to the future adoption of local laws. Further, Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Tuckahoe Common School District – Purchasing (2013M-158)
… as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were … also did not comply with the District’s purchasing policy by seeking competition when procuring the services of … providers. The Board did not follow its own purchasing policy by approving vendors for use outside of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsState Education Department Examination of Payments to Tough Man, Inc.
… contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor … contracts C813016 C81403A T815055 and T816040 to Tough Man Inc Tough Man Th …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incTown of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… did not properly perform an audit of the Treasurer’s records. The Board did not properly assign the Treasury … bank reconciliations. Perform an audit of the Treasurer’s records every three months, including obtaining and reviewing … all ticket stubs sold and maintaining proper cash receipt records showing which tickets were sold and by whom each …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialSchoharie Central School District – Financial Condition (2013M-263)
… is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and significantly overestimated. As a result the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Marion Central School District – Tuition Reimbursements (2016M-11)
… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates … should ensure that calculations comply with contracts and that payments are made only after receiving proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Village of Cato – Water Financial Operations (2023M-145)
… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … before it hinders the state’s ability to adequately address future infrastructure needs. “My office will release …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. … 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsCUNY Bulletin No. CU-261
… paychecks dated 7/6/06 OSC Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006