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Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingVillage of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a … oversight of those performing her duties. The Board did not perform an annual audit. Key Recommendations Enter into a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire … for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. … Office of General Services pricing. Town officials did not always ensure that purchases were at the best prices and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … unassigned fund balance. The multiyear financial plan has not been updated since November 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Wainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … the appropriation of unexpended surplus funds that will not be used. Develop a plan to use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … financed by local, State, and Federal resources that is not under the control of the local school board and is … Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Office for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … approximately $20.2 million. Key Findings The Board did not establish procedures to help ensure that fuel was …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … in the appropriating unexpended surplus funds that will not be used to fund the next year’s operations. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Webster Public Library - Board Oversight (2018M-125)
… and indicated they planned to initiate corrective action … Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Albany Community Charter School - Resident Tuition Billing (2019M-138)
… resident school districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the Board with tuition billing information … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsWestern Sullivan Public Library – Library Operations (2015M-156)
… Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 through … Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan … totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Jamesport Fire District - Gasoline Inventory (2019M-04)
… of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. … when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and … competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… on the part of the agency or could be required by OSC. Any State agency that is expected to discontinue operations must … of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance Division of the Treasury 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance