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DiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… that he gassed up at the VFA pump and used his chief’s truck for his personal business as a process server. He was … that Royal was suspended for a month after selling the VFA truck for $3,000 without informing his colleagues. The …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftPortville Central School District - Cafeteria Collections (2018M-244)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244General Brown Central School District - Building Renovation Project (2019M-21)
… District officials established the necessary records to account for and monitor the building renovation project. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNortheast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … to review payroll records for all employees paid during the audit period. District officials established effective … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Warwick Valley Central School District - Professional Services (2019M-139)
… complete report - pdf] Audit Objective Determine whether the District procured professional services in accordance with Board policies and applicable statutory … not seek competition for professional services from four of the 12 professional service providers reviewed. These …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center … are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on financial … Cost Manual (2012-S-18) State Education Department: All Services for Kids, Inc. - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to … Vendor Management Unit. Please refer to Chapter X, Section 5.B - Requesting a Single Payment Vendor ID for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressRapids Fire Company – Credit Cards (2023M-86)
… Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, … $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Main-Transit Fire Department – Credit Cards (2024M-77)
Determine whether the MainTransit Fire Department Department officials credit card purchases were supported and for proper Department purposes
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … in reimbursable costs for the SED preschool cost-based program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age special education students. …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Local Government Data
… class of local government and year. Use Open Book New York to see data for an individual local government. File local …
https://www.osc.ny.gov/local-government/dataAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. In addition to owning and operating … operates at least one private business and a Department of Health Early Intervention (EI) program. Amerimed Kids … approximately 81 students. The New York City Department of Education refers students to Amerimed Kids and pays for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualVendor Responsibility Documentation
… transaction Purchase order against statewide contract Preferred source Price list change Public authority/Public benefit …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentation