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Contract Advisory No. 27
… to pay vendors electronically (ACH). Therefore, payments being made against purchases from these centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsBemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mSchroon Lake Fire District – Cash Disbursements (2017M-9)
… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Roslyn Union Free School District – Cash Receipts (2016M-241)
… 2014 through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of North … receipts are deposited on a timely basis. … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Little Flower Union Free School District – Tuition (2015M-233)
… County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … of the activity fund. Collections that were remitted to the central treasurer often did not have supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialGilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Salamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and … Board of Education. The District operates three schools with approximately 1,300 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesWestchester County - Financial Condition (2018M-151)
… complete report - pdf] Audit Objective Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the … or multiyear financial and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and … information to assess the town’s financial position. … New York State Comptroller Thomas P DiNapoli announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsFormer Fire Co. Treasurer Admits Stealing $24K
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k