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State Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … officials did not secure access to online banking. In addition to sensitive information technology (IT) control … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsAlfred State College of Technology – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The … for audit were documented and adhered to State travel rules and regulations. Key Recommendations None Other Related … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Oswego County – County Bridge Maintenance (S9-13-8)
… 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This department … 2012 fiscal year. The Department is responsible for the maintenance and repair of approximately 113 County … bridges. The County is fiscally responsible for the maintenance of the County-, town-, and village-owned bridges. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Village of Hempstead – Budget Review (B17-7-6)
… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Fairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131East Meadow Union Free School – Overtime (2022M-118)
… supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… through November 24, 2014. Background The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection within an area of the Town. The Board of … Town of Olean Volunteer Fire Company No 1 Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overWarsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementMandatory Contributions – Enhanced Reporting
… in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions