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Controls Over Unclaimed Bottle Deposits (Follow-Up)
… enforcing certain aspects of the New York State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followComptroller DiNapoli Releases School District Audits
… – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general fund reserves …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. Background The Rescue Fire Company is … The purpose of our audit was to evaluate the Companys financial operations for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Selected Financial Management Practices (Follow-Up)
… Corporation reported revenues correctly; document the contractor selection process and contracts were awarded and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentShoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followCity of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … increased its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialMarcellus Central School District – Procurement (2016M-230)
… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … have not developed written policies or procedures to formalize the separation payment process. Key … was underpaid is compensated properly. Develop procedures to govern separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkVillage of Medina – Ambulance Service Billings (2014M-326)
… 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials … for foster care students enrolled care students enrolled at other school districts. Officials made payment errors for … (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mStarpoint Central School District – Financial Condition (2015M-266)
Starpoint Central School District Financial Condition 2015M266
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial