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Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether transfer …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityNew Paltz Central School District – Payroll (2021M-45)
… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year … Village of Clifton Springs Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… were all over the $100 limit established by the New York State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mII.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … accounting and release of payments during the fiscal year, contract encumbrances, and the carryover period for an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Poughkeepsie City School District – Information Technology (2019M-166)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35XVII.2 Overview – XVII. Lapsing Appropriations
… SFY Appropriations State Fiscal Year (SFY) State Operations appropriations (excluding SUNY and CUNY) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewReal Estate Advisory Committee
… Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real Estate …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … were not publicly advertised for bids or purchased through state or county contracts. In addition, purchases totaling … annually. Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80) Some county …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to use $5.4 million from four general fund reserves for a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … financial reports for 2019 and 2020 with the Office of the State Comptroller in a timely manner. Town of Stanford – …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Find out how your government … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… 25 totaling $150,876 did not have required documentation to clearly identify the type and/or quantity of materials … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95