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Yonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Village of Malverne – Procurement (2017M-16)
… population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
… in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighton Central School District – Procurement (2022M-205)
… these contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, … to competitive bidding to help ensure the District awards the contract in a manner consistent with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lump Sum Payments – Enhanced Reporting
… Agreement* Holiday Maintenance (clothing, housing, automobile) Noncompensatory Overtime** Overtime** Personal …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … District officials did not maintain documentation to support attendance for training and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCanastota Central School District - Financial Condition Management (2019M-174)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, … fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for … The remaining 26,382 kWh (48,584 minus 22,202) were sold back to the energy provider, resulting in additional savings of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Campbell-Savona Central School District – Budget Review (B2-13-12)
… the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Mount Pleasant – Financial Condition (2013M-303)
… due primarily to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure that procedures were in place, to govern … to be maintained. The Board’s estimates of unexpended surplus fund balance to be appropriated in the budgets …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
… of actual expenditures. Diminished financial transparency by annually appropriating fund balance that was not needed to …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Pharsalia – Board Oversight (2018M-59)
… which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed … he has already paid $125,000. In September 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only after …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former … by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Andover – Audit of Claims (2013M-388)
… of Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s 2013 budget … claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services … The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. … School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80State Police Bulletin No. SP-243
… Employees in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association, are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance