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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… the use of debit cards. School officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings … Department officials did not always properly enforce restitution orders, notify the court when a probationer …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is … policy, it has not designated responsible parties to implement the policy, nor educated Town officials and …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… to ensure current employment information provided in project applications is supported by adequate …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Town of Orange – Budget Review (B20-2-14)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Town of Vestal – Capital Acquisitions (2013M-78)

… to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through … not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Village of Waterford – Board Oversight (2022M-70)

… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… they have begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Determine whether NFC Development Corporation Corporation officials awarded projects in …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… of depreciation expense and accumulated depreciation or the use of the alternative modified approach; and the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Town of Humphrey – Financial Management (2013M-116)

… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … an annual basis, the Board appropriates fund balance as a financing source to balance the budget. However, because the …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

South Lewis Central School District – Conflicts of Interest (2021M-3)

… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former … New York State Police. “School districts are struggling to make ends meet during these difficult times. It is … that Ms. Hand allegedly stole from the district to fund her personal shopping,” said DiNapoli. “I thank U.S. …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official