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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … Specifically, District officials: Approved a lease agreement, which included the District providing $248,000 in … failed to disclose their financial interest in the lease agreement and lease amendments between the District and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Overview – When Employees Retire
… accurate, timely information when your employees retire is critical to calculating their pension benefits . Rev. …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate … of Aurora and Colden in Erie County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Barnard Fire District – Financial Condition (2015M-145)
… December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and separate … from the Town of Greece, Monroe County, in which it is located. The District, which serves approximately 25,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The … which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Clarkstown Central School District – Time and Attendance Records (2017M-150)
Clarkstown Central School District Time and Attendance Records 2017M150
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… The Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in … operates six schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mThree Village Central School District – Fuel Inventories (2015M-271)
… 2015. Background The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The … operates eight schools with approximately 6,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating … $15 million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Massapequa Water District (2014M-100)
… 31, 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and … Massapequa Park and part of the hamlet of Massapequa. It is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library System … Cortland, Seneca and Cayuga Counties. The Library, which is governed by a 15-member Board of Trustees, serves …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of North Elba – Cash Collections (2020M-49)
… were properly accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees remitted …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested … investigation by State Comptroller Thomas P. DiNapoli, the New York State Police and the New York State Department of Corrections and Community … A former New York state corrections officer and his wife were arrested …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: Despite Progress, Pay Gap for Women Persists
… women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821, according to a new analysis by New York State Comptroller Thomas P. DiNapoli. The … gap, U.S. and New York, 2015-2019; New York’s gender gap by occupation and educational attainment; and New York’s …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsVillage of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88North Warren Central School District – Financial Condition Management (2017M-197)
… 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m