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Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271XV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment … balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With … crises and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless … lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who fought in the …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Johnstown - Fuel Inventory (2019M-178)
… and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations comparing …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Introduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of … about and plan for IT emergencies is before they occur. … Information technology IT has become an integral part of most …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionForestville Central School District - Information Technology (2019M-170)
… implement written administrative regulations to further define the District’s acceptable use policy guidelines. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Contract #C001204 – Electronic Fillable Form Creation & Hosting Services
… State Comptroller (“OSC”) is seeking Electronic Fillable Form Creation & Hosting Services. All details and … A (Scope of Work) , in PDF Attachment B (Response Form) , in Word Attachment B-1 (Solution Requirements Matrix) …
https://www.osc.ny.gov/procurement/contract-c001204Cost-Saving Ideas: School District Auditing – Internal Auditor
… report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements … on Internal Audit Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Salamanca City …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-609
… of OSC’s automatic processing of the December 2017 minimum wage increases for hourly employees in the titles of College Assistant, EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … procurement policy that describes the process to be followed when procuring goods and services. Auditors … and disbursements were authorized, the board needs to improve its oversight of the treasurer's financial duties. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… determined that board member had a prohibited interest in the contracts between the town and his machining company. In addition, the supervisor did not properly … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the former superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway … in the town receiving $86,000 more than it was entitled to. Based on the audit and investigation, the former … In December 2020, the superintendent pled guilty to attempted obstruction of governmental administration and was …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors … were not always supported or authorized prior to payment. Auditors reviewed 171 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0