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State Comptroller DiNapoli Releases School District Audits
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Naples Central …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … processes and technology; communicating the policies to all computer users; and ensuring there are procedures in … your information resources. It should define the devices covered (e.g., local government or school owned or personally …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyComptroller DiNapoli Releases School Audits
… Valley Central School District . “In an era of limited resources and increased accountability, it’s critical that … fuel purchases because they did not complete the required tax exemption forms or file for proper refunds. Stockbridge …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … The Board does not provide adequate oversight of District financial activities. Although the Board has adopted … Virgil Fire District Internal Controls Over Financial Operations 2012M329 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… the Board with monthly budget-to-actual reports and cash flow statements. Develop multiyear financial plans and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Hewlett Bay Fire District
… enter into written contracts with professional service providers. The Board has not adopted a comprehensive IT policy. The Board has not adopted policies … with all professional service providers. Adopt a comprehensive IT policy. Establish a policy for controlling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the … anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for … services and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesCUNY Bulletin No. CU-342
… with the new Increment Code 9999 (016839 Professor/Asst Admin and 016855 HEO/Asst Admin). Benefits of New Increment Code System Reduced risk of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Agencies Bulletin No. 1490
… Purpose To notify agencies of the 548 deduction code eligibility change. Affected Employees Employees in … Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected employees. Questions … To notify agencies of the 548 deduction code eligibility change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility change. Affected Employees Employees in … of OMCE, OSC has increased the eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, … Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialBrewster Central School District – Financial Condition (2014M-224)
… July 1, 2012 through December 4, 2013. Background The Brewster Central School District is located in the Town of … Brewster Central School District Financial Condition 2014M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Le Roy Central School District – Payroll (2016M-412)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November … officials have not developed written procedures over the payroll function. Key Recommendation The Board and District officials should develop and adopt written payroll policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $108.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional