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Village of Oyster Bay Cove – Claims Audit (2022M-114)
… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Auditor to fulfill the claims audit function. … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Bradford Central School District – Claims Auditor (2022M-157)
… report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims auditor … they will take corrective action. … Determine whether the Bradford Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Eden Central School District – Payroll (2017M-11)
… 6, 2016. Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and … review the accuracy of payroll, particularly in situations where wages or pay rates change or when there are additional …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Westhill Central School District – Procurement (2016M-182)
… the agreed upon rates, they did not enter into a written agreement for the attorney’s services of $44,586. Key … into written agreements with all professionals. Local Government and School Accountability Contact I … Westhill Central School District Procurement 2016M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… The current employee handbook is deficient regarding the accrual of vacation time, which could make the Village liable … procedures and the accrual and use of vacation and sick time. Require that Village officials follow the updated … policies. … Village of Freeville Time Attendance and Leave Accruals 2017M24 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of … for use of the surplus unrestricted fund balance. … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialComptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in … upstate cities and driven growth in New York City and Long Island. In another report , DiNapoli found immigrants …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate the … are audited annually. Ensure all claims have proper detail and support before authorizing them for payment. … …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Heuvelton Central School District – Procurement (2023M-55)
… statutory requirements. Key Findings District officials did not always comply with statutory requirements and the … make purchases totaling $189,497. Did not seek competition when procuring professional services and insurance coverage … policy. Periodically use requests for proposals (RFPs) when seeking professional services and establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCaribbean Heritage Month Celebration
… who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment damage. The District, …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … instead of all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209