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Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves … of ensuing year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, … population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees … audit period totaled $491,788. Key Findings The Justice’s cash exceeded known liabilities by at least $1,963 each month …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Rockland County Department of Social Services – Service Contracts (2014M-368)
… period January 1, 2013 through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Comptroller DiNapoli Releases School District Audits
… In addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Contract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making … PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… City of Yonkers or the State Police. There are four tiers in PFRS. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District … protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, … … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Homer – Non-Payroll Disbursements (2023M-63)
… complete report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Upper Jay Fire District – Board Oversight (2023M-24)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District … which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… District’s inventory records were incomplete. No annual physical inventory count was performed. Key Recommendations … inventory policy to track IT assets. Perform an annual physical inventory. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentYork Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … in the District’s response letter. … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… members. The School Leader is the chief executive officer and oversees all the school operations including the … Revenues from resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. However, the School has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … action. … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an … the check sequence within and between all abstracts issued from January 1, 2012 through December 31, 2012 to ensure the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216