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Skaneateles Central School District - Online Banking (2019M-2)
… period were appropriate. The online banking policy does not clearly indicate how online transfers will be authorized and processed. None of the employees involved in online banking received Internet security awareness … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Port Washington Fire Department – Budgeting (2015M-209)
… Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. Background The Port Washington …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… has not maintained accounting records since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The Board did not … perform his statutorily required fiscal responsibilities or consider resigning from office. Initiate annual audits of …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Columbia County – Procurement (2017M-249)
… determine whether the County procured goods and services in accordance with General Municipal Law and the County’s … competitively bid. The County procured goods and services in accordance with GML and the County’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
Ulster County Department of Social Services Preschool and Children and Family Services Units Claims Processing 2017M253
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… aid and fees charged to residents. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fTier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusUnadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education … District officials provided special education services to District students in a cost-effective manner and saved the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. … Ulster …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background The Chazy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Nyack Union Free School District – Reserve Funds (2014M-185)
… Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected … totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… New York State Comptroller Thomas P. DiNapoli released the … power. It threatened the heart of our democracy, free and fair elections. Let us remember those who put their lives on … future.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackEast Greenbush Central School District – Claims Processing (2015M-302)
… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesValley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Departments Department financial activity
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Belle Terre – Audit of Claims (2013M-87)
… which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating … Key Finding Generally, the Board conducts a thorough and deliberate audit of claims before payments are authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87