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Canandaigua City School District – Procurement (2022M-141)

… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Village of Hagaman – Claims Auditing (2022M-11)

… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … no claim is paid before audit and approval of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… our audit work do not factor in the pandemic’s financial effects. Officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Kent Fire District No. 1 - Financial Operations (2019M-37)

… to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

St Paul Boulevard Fire District Board Oversight 2018M116

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Westfield Academy and Central School District - Financial Management (2018M-67)

… limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not … operations and overestimated appropriations by a total of approximately $2.7 million (6 percent). The Board did not … to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Town of Lancaster - Information Technology (2018M-114)

… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Town of Decatur – Town Clerk (2020M-58)

… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

REACH Academy Charter School - Cash Disbursements (2019M-130)

… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Nesconset Fire District – Length of Service Awards Program (2014M-317)

… responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures … activities attended during their normally scheduled work hours. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317

Ordinary Disability – Forest Rangers Plan

… to you only if you last joined the Police and Fire Retirement System before September 1, 1997. For those who … credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a … year of service you might have earned before attaining age 60, but not more than one-third of your FAS. The benefit …

https://www.osc.ny.gov/retirement/publications/1864/ordinary-disability

Ordinary Disability – Regional State Park Police Plan

… This benefit is available to you only if you joined the Police and … state park police disability benefits are available. Eligibility If you are unable to perform your duties because … be extended for an additional two years); or Last receive Workers’ Compensation or other similar employer-funded …

https://www.osc.ny.gov/retirement/publications/1867/ordinary-disability

Comptroller DiNapoli Releases Municipal Audits

… of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, … to be pending. Orange County Soil and Water Conservation District – Financial Operations (2015M-238) The board did not … Town of Niagara Orange County Soil and Water Conservation District and Yates County …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School … amounts in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County) A number of software applications installed on …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0