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2022 Black History Month Celebration
… Black History Month was celebrated in 1976 at the nation’s bicentennial, and has been celebrated each February since. … and inequality they face. Each year, Comptroller DiNapoli’s Black History Month event honors progressive black leaders … and the State in effort to achieve the nation's promise of "liberty, equality and justice for all.” …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationOil Spill Fund
… Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. … The Oil Spill Fund protects our air soil and water supplies from toxic petroleum spills …
https://www.osc.ny.gov/about/oil-spill-fundTown of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the … services at the best cost. Officials added another project phase totaling approximately $1.2 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTruxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Scarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Phoenix Central School District – IT Asset Management (S9-22-20)
… selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund … flow forecasts and ensure available funds are invested in legally permissible investments to maximize interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … document compliance with competitive bidding statutes and the District’s purchasing policies and procedures. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Village of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Villages financial condition
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Marion Central School District – Procurement (2022M-3)
… the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that … the procurement policies and procedures and applicable statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … audit school district patchogue medford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and … Raquette Lake Union Free School District Monitoring Financial Condition 2016M203 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWallkill Central School District – Financial Management (2015M-294)
Wallkill Central School District Financial Management 2015M294
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74