Search

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… been ordered or received). Key Recommendations Enforce the District’s policy that does not allow confirming purchase … corrective action. … MattituckCutchogue Union Free School District Claims Processing 2018M131 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

South Buffalo Charter School – Employee Compensation (2018M-1)

… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… determine whether District officials adequately segregated Business office disbursement duties and whether the Treasurer … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

Walton Fire District – Financial Operations (2017M-238)

… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials … Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Granville Central School District – Fund Balance (2016M-114)

… District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. … policy and reduce the excess amount in a manner than benefits District residents. … Granville Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

Lake Placid Central School District – Transportation State Aid (2023M-95)

… officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District … officials did not apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s … the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Johnson City Central School District – Financial Condition (2015M-204)

… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through … Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the … financial activity was properly recorded and reported and money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Lakeland Central School District - Reserves Management (2019M-113)

… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The … outlining the financial objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis … officials generally agreed with our recommendations and indicated they will take corrective action. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

DiNapoli Statement on Governor's Veto of Transparency Legislation

… contracts and those that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions about whether the public is getting the best value for its money. This …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Town of Eden - Real Property Tax Exemptions (2018M-231)

… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231

Village of Muttontown - Board Oversight (2018M-251)

… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

Ausable Valley Central School District - Claims Auditing (2018M-190)

… York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether claims were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190