Search

Onondaga County Probation Department - Financial Operations (2018M-147)

… Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were … Review and update policies and procedures for the enforcement of County fees and ensure staff properly assess …

https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147

Pocantico Hills Central School District - Procurement (2018M-187)

… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed the District's …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187

DiNapoli: 82 School Districts in Fiscal Stress

… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on … ending on June 30, 2015. This is the third year DiNapoli’s office has assessed and scored the financial stability of … include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress

State Comptroller DiNapoli Releases Municipal & School Audits

… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

Comptroller DiNapoli Releases School Audits

… a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… The County's budgeted total expenditures for 2013 are $155,251,604. The County Department of Weights and … the Department’s revenue collections. As a result, there are no written policies and procedures covering revenue … of incompatible duties. Formal bank reconciliations are not performed and Committee members do not review monthly …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or … service, as specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Campbell-Savona Central School District – Financial Condition (2015M-42)

… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… totaling $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no … in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Rockville Centre Union Free School District – Information Technology (2023M-140)

… Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use … (AUP). Key Findings District officials did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users (41 percent) …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Smithtown – Departmental Operations (2017M-66)

Town of Smithtown Departmental Operations 2017M66

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …

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

Bolton Central School District – Financial Condition (2013M-58)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108