Search

Town of Carlisle – Fund Balance (2017M-106)

… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)

… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial

Police Property Room Inventory (2014-MS-4)

… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4

State Comptroller DiNapoli Releases Municipal Audits

… Office of the State Comptroller for fiscal years 2015–2019 in compliance with General Municipal Law. District officials … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits

Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)

… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. … Village of …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150

Italian Heritage Month Reception

… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …

https://www.osc.ny.gov/events/italian-heritage-month-reception

Earnings Limits – Enhanced Reporting

… federal law and periodically adjusted for inflation. Refer to the table below. Once a member reaches the Section … and earnings using the appropriate earnings code , but do not take member contributions from earnings above the … should continue to report earnings and days worked, but do not take member contributions from earnings above the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limits

Akron Central School District - Financial Management (2018M-195)

… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized … they plan to take corrective action. Appendix B includes our comments on the issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Examination of Island Peer Review Organization

… whether these subcontractor expenses were in compliance with the contract and related subcontractor agreements. … The Department entered into a $79 million contract with IPRO to provide services related to Medicaid activities. … Services Law. IPRO entered into subcontractor agreements with five firms to help perform the services. The Department …

https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organization

Olean City School District – Reserve Funds (2022M-187)

… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Town of Owego - Water Fund Operations (2021M-205)

… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Jamesport Fire District - Length of Service Award Program (2019M-05)

… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05

Enterprise Charter School - Procurement (2019M-06)

… that the School received the awarded New York State Office of General Services contract (State contract) pricing for … using State contracts. School officials agreed with our recommendations and indicated they are initiating …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll duties or … insurance accounts. Attempt to recover premiums paid for deceased enrollees from the health insurance provider. …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Longwood Central School District – Purchasing (2016M-16)

… total approximately $227 million. Key Finding The District has a Board-adopted purchasing policy which is reviewed …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16

Carle Place Water District – Procurement (2014M-18)

… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, 2012 … 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18