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Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualVillage of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-1502019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to … prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a … process includes in-depth cost-benefit analyses based on reasonable assumptions. However, there is no effective …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Comptroller DiNapoli Delivers Inaugural Address
… During his inaugural address today, New York State Comptroller … by New York State Supreme Court Justice Helen Voutsinas to his third term in office on Sunday afternoon at Hofstra … an official head shot . CAREER HIGHLIGHTS can be found in his biography . … During his inaugural address today New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressCity of Amsterdam – Records and Reports (2013M-266)
… of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March … The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes five Alderpersons. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and … a variety of sources. The Board and District officials did not develop reasonable estimates for expenditures and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialWainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal … To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualOrleans County – Department of Social Services (2012M-222)
… were unable to determine if child care was only provided when the client was at work or school because DSS does not … that individuals are only provided child care benefits when required. …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly … work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… low-rent housing for qualified individuals. The Authority, which manages one 257-unit apartment complex, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology