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Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… a trustee capacity or as an agent for individuals, private organizations, other governmental units or other funds. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041State Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated … biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … disbursement activities. Review and approve all debit card transactions before card purchases are made and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The District’s last multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total … elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50CUNY Bulletin No. CU-615
… automatically increase the current amount as follows: Job Title Bargaining Unit New Biweekly Rate Assistant Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeComptroller DiNapoli Releases School Audits
… board president, district clerk or district treasurer to sign checks, whereas state Education Law requires the treasurer to sign all checks. Spackenkill Union Free School District – …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsLima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Gowanda - Sewer Financial Operations (2019M-199)
… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of … government in applying for the loan from EFC must pass a resolution authorizing the issuance of serial bonds in the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… 1, 2011 through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of West Seneca - Capital Project Management (2019M-195)
… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the … Determine whether the Town properly planned and managed a capital project …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Clayton - Justice Court Time and Attendance (2017M-286)
Town of Clayton Justice Court Time and Attendance 2017M286
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Rutland Fire District – Board Oversight (2017M-262)
… 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to … Rutland Fire District Board Oversight 2017M262 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … and the related reconciliations and canceled check images. The Board did not complete, or contract with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations