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Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… cash disbursements and payroll processes for the period July 1, 2014 through September 8, 2015. Background The … Key Recommendations There were no recommendations as a result of this audit. … Sullivan County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeOffice for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCamden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124McLean Fire District - Financial Operations (2017M-296)
… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Accounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice Received Date is not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateForks Fire District #3 - Financial Planning (2018M-20)
… the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory … authority. Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES … use and maintenance of reserve funds. Discontinue the retiree health insurance reserve, as this is not a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOrange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … a perpetual vehicle inventory, but this inventory was not complete and officials did not conduct a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ … separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Solvay – Financial Management (2023M-49)
… complete report – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… on future fiscal years. “By providing financial support from the state, our most vulnerable municipalities are more …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Savings Programs: NY 529 and NY ABLE
… tax on savings added to a NY ABLE account, provided the funds are used to pay for qualified disability expenses. NY …
https://www.osc.ny.gov/savingsBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72