Search
Harborfields Central School District – Claims Processing (2016M-38)
… The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 through … year total approximately $80.5 million. Key Finding The claims auditor did not verify vouchers or invoices against … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the town-wide … other agencies in a timely manner. Budget and account for sales tax revenues in the town-outside-village funds in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit should address all of the reasons the voucher was rejected
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherYates County – County Clerk Cash Receipts (2015M-223)
Yates County County Clerk Cash Receipts 2015M223
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Clarkstown Central School District – Time and Attendance Records (2017M-150)
… is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with approximately 8,400 … Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. … Clarkstown Central School District Time and Attendance Records 2017M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Town of Thurman – Capital Projects (2016M-431)
… methods and require periodic financial reports that show actual revenues and expenditures compared to the approved …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained adequate records and deposited … 2017 total approximately $1.1 million. Key Findings The Clerk did not maintain adequate records of collections and … and deposit collections intact and timely as required by Law. The Board should adopt realistic budgets and establish a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Broome County – Information Technology (2013M-351)
… be compromised, including personal, private and sensitive information such as bank account numbers. A breach … Broome County Information Technology 2013M351 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise … together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter Louise and …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether … officials did not consistently use competitive methods when purchasing goods and services. Credit purchases are not … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The … The Justices should perform a periodic review of all Court accounting records, including reconciling cash assets …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, … were $92.8 million. Key Findings District officials did not consistently adhere to established policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraVillage of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds. The Court did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, … million. Key Findings The Board and District officials did not develop reasonable budgets or effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionHoosic Valley Central School District – Financial Management (2014M-6)
… 1, 2011 through August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of … Hoosic Valley Central School District Financial Management 2014M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Village of Ellicottville – Procurement (2016M-426)
… obtain quotes for purchases as required in its procurement policy. The procurement policy does not address the procedures to be followed for obtaining competitive pricing for professional services. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits