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

… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …

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 … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …

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)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …

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)

… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …

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)

… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …

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