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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Officials did not ensure that leave accruals were accurate or payments for unused leave and separation payments were … either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. … payments that are inconsistent with the CBAs, contracts or any other applicable laws. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsState Comptroller DiNapoli Releases School District Audits
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsLaFargeville Central School District – Information Technology (2021M-192)
… [ read complete report - pdf ] Audit Objective Determine whether LaFargeville … Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wilson Central School District - Financial Management (2022M-22)
… limit and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Canajoharie Central School District – Fuel Purchasing (2021M-170)
Determine whether Canajoharie Central School District District officials adequately managed fuel purchases and audited fuel claims
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation … 2016 through April 2019. The CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … payments totaling $19,319. Restitution payments totaling $3,440 were collected but not paid to 18 victims and none of … B includes our comments on issues raised in the County’s response letter. … Determine whether the Orange County …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. … to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 through February … Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. … including available fund balance and cash balances, to prevent further decline in financial condition. Include …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … July 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123