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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had approximately 300 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, … with the actual amounts received. … Westmoreland Central School District State Transportation Aid 2017M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $2.4 million for 2016. Key Findings The Board has not established adequate policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPUC Achieve Charter School – Board Oversight (2016M-316)
… oversight of financial operations for the period July 1, 2014 through March 30, 2016. Background The PUC Achieve … Monroe County, is a public school financed by local, State and federal resources that is not under the control of the … to approximately 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Randolph Academy Union Free School District – Financial Management (2015M-248)
… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mTown of Vestal – Capital Acquisitions (2013M-78)
… of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from department heads seeking to fulfill …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… of the Medicaid reimbursements). Between July 1, 2020 and December 31, 2021, the District paid a third-party vendor … needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management … (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes policies that are applied to the extent practical in our ACFR presentation for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports and it did …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116South Lewis Central School District – Conflicts of Interest (2021M-3)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … provide opportunities for improvement in procuring goods and services. An analytical review may also indicate that … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … and accountability of travel and conference expenses in accordance with board policies: Management officials (or … and procedures are clearly communicated to all employees who travel on official business. The individual traveler, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible