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Mount Morris Central School District – Claims Auditor (2022M-131)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Town of Clayton - Justice Court Time and Attendance (2017M-286)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Cost-Saving Ideas: School District Auditing – Audit Committee
… of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeCUNY Bulletin No. CU-314
… units listed below, reside within the following zip codes, receive a paycheck or direct deposit advice statement … the benefit payment in October 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials … for foster care students enrolled care students enrolled at other school districts. Officials made payment errors for … (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTioga Fire District – Board Oversight (2022M-170)
… with our office within 60 days of the close of the fiscal year. Complete mandatory fiscal oversight training. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Albany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment prevention training (SHP … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … professional services, as required by District policy and law. District officials generally agreed with our … corrective action. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145