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Watervliet City School District – Payroll and Claims Processing (2013M-4)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… of our audit was to evaluate the Department’s internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. Background The Almond … Department officials did not establish adequate internal controls over the cash receipts process, including policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) Auditors found … were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases School District Audits

… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …

https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal Audits

… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0

XIV.14.B Capital Assets – XIV. Special Procedures

… for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assets

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… The product code field can also be used in conjunction with the account code, to provide a lower level of detail for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Southampton Union Free School District – Special Education Claims Processing (2016M-200)

… Suffolk County. The District, which operates three schools with approximately 1,695 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claims

Liberty Central School District – Financial Operations (2016M-25)

… The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2014 through … reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Sullivan County – Time and Attendance (2017M-55)

… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). Key …

https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Greece Central School District – Retiree Health Insurance (2016M-54)

… Monroe County. The District, which operates 17 schools with approximately 11,000 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Lake Placid Central School District – Claims Auditing (2016M-84)

… and approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Chatham Central School District – Financial Condition (2015M-161)

… period July 1, 2013 through March 11, 2015. Background The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, … Chatham Central School District Financial Condition 2015M161 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

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