Search
North Warren Central School District – Financial Condition Management (2017M-197)
… period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and … North Warren Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the … the periodic review of journal entries prepared by the Business Manager. System administrator responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an … Education. The District operates seven cafeterias located in the high school, junior high school and five elementary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Accounts Payable Advisory No. 21
… referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business … load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsComptroller DiNapoli Releases Municipal Audits
… of Valley Stream and the Village of Washingtonville . "In today's fiscal climate, budget transparency and … not be conducting inspections of all eligible businesses in the county and fines are being imposed below the maximum … and complete, and no material discrepancies were found. In addition, auditors found that the treasurer established …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fund budget includes estimated revenues of $975,000 for federal aid anticipated to be received by the city through the Federal American Rescue Plan Act of 2021. The timing of the … records and reports, as required. Town of Springfield – Credit Card Purchases (Otsego County) The town board did not …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… by State Comptroller Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to … when our public school resources are stretched thin, Mr. Rodriguez enriched himself at our taxpayer’s expense,” … case.” DiNapoli’s auditors and investigators found that Rodriguez, an audio visual equipment technician, submitted …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The path to access this public query: Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59CUNY Bulletin No. CU-580
… rate chart and additional information are contained in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. Rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected … fiscal year, the Company received approximately $160,800 in revenue and received approximately $19,700 in foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… through October 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and … Vestal Central School District Financial Condition 2014M08 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … Consequently, the highway fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218