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West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Albany County – Sexual Harassment Prevention Training (S9-23-05)
… (235 selected employees and 43 elected officials) due to unreliable records. We determined 30 additional … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Addison Central School District – Procurement of Professional Services (2023M-6)
… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesIrvington Union Free School District – Fixed Assets (2022M-89)
… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … we found: Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Tioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Hammondsport Central School District – Investment Program (2024M-63)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Accounts Payable Advisory No. 22
… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberCUNY Bulletin No. CU-314
… Purpose To explain processing of the Prepaid Legal Service Benefit … District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Employees cannot … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… the Obligation Date for different payment types are shown in the table below: If the payment is for: Then the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsNYS Common Retirement Fund Reports Third Quarter Results
… 2019, with an estimated value of $225.9 billion, according to New York State Comptroller Thomas P. DiNapoli. “A strong upswing in the markets to close out 2019 boosted the Fund’s returns in its third … reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCUNY Bulletin No. CU-583
… of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) … $31.86 9704846 CAMPUS PUBLIC SAFETY SERGEANT $28.93 $31.86 SE 9704841 CAMPUS SECURITY ASSISTANT $15.66 $17.25 SL 9792210 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and