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Tompkins County Public Library – Financial Management (2015M-250)

… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

Shenendehowa Central School District – Claims Processing (2016M-137)

… located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The … 13 schools with approximately 9,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)

… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member … paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350

Valley Stream Central High School District – Payroll (2016M-19)

… Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The District, which operates … have effectively ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)

… Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m

Operational Advisory No. 36

… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO) Chapter IV.4.B Department …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes

Private Equities

… Current Strategies Growth Equity Small Buyout Opportunistic Program Partners HarbourVest Partners, LLC Private Equity Program One Lincoln Street, Suite 1700 Boston, MA 02111 (617) … also refer to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … The program has nine …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equity

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Global Concepts Charter School – Cash Disbursements (2017M-126)

… The School, which is a public school financed by local, State and federal resources that is not under the control of …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… [read complete report - pdf] Audit Objective Determine whether the Copiague Fire District … adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key … Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

Rockville Centre Union Free School District – Information Technology (2023M-140)

… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed:  Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased.  Key Recommendations  Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of 179 checks … by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Smithtown – Departmental Operations (2017M-66)

… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Berne – Board Oversight (2021M-77)

… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Bolton Central School District – Financial Condition (2013M-58)

… appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a … District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. The … the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55