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Comptroller DiNapoli Releases School District Audits
… IT assets. In addition, personal internet use was found on computers assigned to employees who routinely accessed … PPSI. Auditors found district officials were unaware of this activity because they did not routinely monitor … County) The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsNYS Common Retirement Fund Reports Third Quarter Results
The NYS Common Retirement Funds Fund estimated return in the third quarter of the State Fiscal Year SFY 201920 was 528 percent
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Columbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Conesus No. 1 Fire District – Internal Controls (2014M-46)
… 1, 2012 through December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is … tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments policies as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… officials effectively managed general fund balance and whether extra-classroom activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted for during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCUNY Bulletin No. CU-583
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Oxford Academy and Central School District – Financial Management (2016M-6)
… three schools with approximately 800 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Port Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred … - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include the table below: TYPE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… one school with approximately 200 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… $152,000 (22 percent) of what we tested were not approved by anyone other than the employee initiating the charge. …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hewlett Neck – Financial Management (2022M-35)
… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… service providers. District officials paid $687,418 to two professional service providers without entering into a … and have initiated or indicated they planned to initiate corrective action. … Determine whether claims had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Clinton – Financial Management (2014M-316)
… population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. Budgeted … the claims that have been audited and approved for payment by the Board, except where allowed by law. Require detailed monthly financial reports, segregate …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20