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South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Tonawanda City School District – Financial Management (2016M-370)
… of our audit was to evaluate the District’s financial management practices for the period July 1, 2012 through July … Tonawanda City School District Financial Management 2016M370 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… our audit was to examine the Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 … is a school district library located in Suffolk County and is governed by the Board of Trustees which consists of … adopted budgets that consistently underestimated revenues and overestimated expenditures. The Board accumulated an …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsGreen Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Training
… the Office of Operations Training Resources page for links to the presentations, reference materials and hands-on …
https://www.osc.ny.gov/state-agencies/payroll/trainingWest Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfPearl River Union Free School District – Competitive Procurement (2015M-363)
… when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… attempted tampering with public records, an E felony, in St. Lawrence County Court, after an audit and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County District Attorney Mary Rain and the St. Lawrence County Sheriff’s office. “Ms. Sheppard thought …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Tuxedo Union Free School District – Financial Condition (2015M-360)
… District officials did not develop a multiyear financial plan to address declining enrollment issues. Key … revenue projections. Establish a documented multiyear plan and review it annually for necessary adjustments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Eldred Central School District - Financial Condition (2018M-138)
… revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s … for 2013 totaled $115,144. Key Findings The Council does not approve claims prior to payment, the audit committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialColumbia-Greene Community College – Information Technology (2017M-213)
… Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, … the network to virus attacks or compromise systems and data. The College has never tested its disaster recovery … a breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Retirement System Membership – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipRye Neck Union Free School District – Information Technology (2016M-280)
… July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of … Rye Neck Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280State Comptroller DiNapoli Releases State Audits and Examinations
… Overpayments for Services Provided by Long Island Bone and Joint LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan members' required … in overpayments on claims submitted by LI Bone and Joint. Further, by not collecting members' out-of-pocket …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsX.3 Overview – X. Guide to Vendor/Customer Management
… foreign vendors single payment vendors special use vendor ID The VMU will issue the individual or business a New York State Vendor ID when the submitted data passes system edits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overview