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Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… We found that seven students’ files did not contain a proof of residency. In addition, three of the students had … Periodically verify students’ residences and require new proof of residence when a student moves. Periodically update …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228State Comptroller DiNapoli Releases School District Audit
… another $367,963 if officials invested available funds in a financial institution that offered higher interest … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditMount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Your Membership Tier – Special 20- and 25-Year Plans
… July 1, 2009, through January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierPayServ
… PayServ 9.2 Job Aids Add Employment Instance Enroll in the ORP/VDC Enroll Employee in 403b Plan Enroll Employee in …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservBroome County – Information Technology (2013M-351)
… of our audit was to determine if the County’s computerized data and assets were properly safeguarded for the period of … does not monitor or enforce it, increasing the risk that data could be compromised, including personal, private and sensitive information such as bank account numbers. A breach notification policy has not been approved by the IT …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188School District Bus Safety (2018-MS-4)
… Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… Highway Superintendent made purchases without soliciting bids or quotes as required, which resulted in the Town paying … $32,000 in road materials without obtaining competitive bids. The Board did not adopt a fleet management policy. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127