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Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mNorth Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. … functions and designate a Board member or Library official who is independent of the accounting functions to …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163City of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Greenport … District – Budgeting (Sullivan County) Budget estimates for revenues and expenditures have not been aligned with … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsRestitution Payments (2021-MS-2)
… victims receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified because …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2DiNapoli Honors Community Leaders During Lunar New Year Celebration
… newspapers in the U.S. With her extensive background in immigration issues, she has always had a passion for helping …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the … Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned deficits. District officials … monitor the use of unrestricted, unappropriated fund balance. Develop realistic budgetary estimates using actual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224