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Village of Schaghticoke – Board Oversight (2023M-78)
… the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $1.9 million. … Village did not always competitively bid or obtain quotes for purchases as required in its procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key Recommendation Develop … is in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229North Bellmore Union Free School District – Financial Condition (2014M-47)
… June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … to an appropriate level. … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Wantagh Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363The New York State Procurement Integrity Act
… law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee … of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidDiNapoli: 82 School Districts in Fiscal Stress
… have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. Background … The Board did not ensure that complete and accurate accounting records were maintained, that bank reconciliations … files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Amsterdam – Records and Reports (2013M-266)
… We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which inappropriately gives the appearance that … legally affiliated with the Village of Fairport Industrial Development Agency (FIDA) and the Village of Fairport Local …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … over-estimated expenditures in the general fund by a total of $6.3 million over the five-year period ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Agencies Bulletin No. 1888
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094