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West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… which operates two schools with 679 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… their spending heading into the holiday season, with all regions seeing year-over-year increases for the month.” … state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrushton-Moira Central School District – Tuition Billing (2023M-158)
… and issued to the school districts of origin for all eligible nonresident foster care students enrolled at the … bills are prepared, accurately calculated and issued for all eligible nonresident foster care students enrolled at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Transportation – 2023 Financial Condition Report
… but it compares unfavorably to the 4.4 percent share for all other states combined. * Based upon the U.S. Federal … Highway Administration’s National Bridge Inventory, all bridges where the owner is State, State Park, Other State …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.4 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashChappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 … $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… charter. The software collection system should account for all receipt numbers. Users’ access to the software collection … receivable balances should be periodically reconciled, and all variances should be investigated and corrected in a …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… to hire, at the company’s expense, a monitor to ensure all state and federal wage laws are followed. This shows the … The State Comptroller reviews and approves contracts for all state agencies and some contracts for state public …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeTown of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those minutes that have accurately captured all motions, resolutions and proposals for the meeting being …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … audit claims and not delegate those responsibilities to the Treasurer. The Village Treasurer should sign all … used in the official’s presence and should be kept in his/her possession at all times. … Village of Valley Stream Cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … corrective action. … Determine whether the Town of Delhi Town Board Board properly managed pool project …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 1, 2015 through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … receiving slips, vouchers and original invoices. … Wassaic Fire District Purchasing and Claims Processing 2017M8 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8