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Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSeneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer … Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct … from the Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include … Action Forms in their personnel files to establish salaries and wages at the start of each school year. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The Authority, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… supported and necessary before approving them for payment. Develop procedures to monitor credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Vestal Central School District – Fund Balances (2017M-91)
… balance that was not used. Three of the District’s reserve funds did not have adequate support and plans for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302State Comptroller DiNapoli Releases Audits
… oversight to ensure that the contractor or consultant was meeting the deliverables. For the remaining six contracts, … State Education Department (SED): Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsRetirement System Membership – Special 20- and 25-Year Plans
… membership in the New York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are … these benefits; and You elected the plan within one year of joining PFRS or of your employer adopting this plan, … or later: You are automatically covered by the special 20-year plan (Section 384-d), if your employer has adopted …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… for administering healthcare services for County jail inmates. Certain costs for these services are eligible …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Extra-Classroom Activity (2015-MR-5)
… $64,000, or 23 percent, lacked appropriate support at the club level. Key Recommendations The Board should adopt, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Benefit Eligibility Assessment Process
… supporting documents; and The current OTDA administrative codes assigned to closed cases do not adequately describe how or why the cases were resolved. In fact, the codes are often misleading. Key Recommendations To OTDA: Work … eligibility assessment process is in compliance with app …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of … comprises nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 … period to provide for the year-end increases made to the retirement contribution reserve fund. Instead, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… if he were an independent contractor rather than through payroll. This included an extra $2,167 which was not provided … of the District should be compensated through the payroll system. Review the circumstances surrounding the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Comptroller DiNapoli Releases Audits
… (Follow-Up) (2019-F-34) An audit issued in September 2018 found DOH has taken various actions to safeguard the … Homes (Follow-Up) (2019-F-35) An audit issued in September 2018 found DOH completed inspections in a timely manner and … Authority: Long Island Rail Road (LIRR): Fare Collection (2018-S-53) LIRR employees did not always follow the required …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits