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West Nyack Fire District – Claims Processing (2014M-259)
… processing for the period January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district … of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Stamford Central School District – Fund Balances (2016M-106)
Stamford Central School District Fund Balances 2016M106
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuyler Heights Fire District – Claims Processing (2014M-124)
… 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, … Schuyler Heights Fire District Claims Processing 2014M124 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Comptroller DiNapoli Releases School District Audits
… The board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not preapprove and adequately monitor overtime for custodial employees. District officials also paid …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Saratoga Springs Public Library – Claims Processing (2014M-351)
… processing for the period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Comptroller DiNapoli Releases Municipal Audits
… Auditors found the town procured professional services from 16 providers with payments totaling $870,909 without … methods. In addition, the town did not obtain the required number of quotes for 34 purchases totaling $59,426; … or identify errors such as duplicate tax payments received from taxpayers. Auditors found that the town clerk did not …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… customers. However, auditors identified opportunities for improved oversight. In a follow-up, auditors found DOH implemented both … often collected incorrect fare amounts (for example, when no onboard surcharge was collected). Metropolitan …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by … Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and … Watkins Glen Central School District Health Insurance Cost Savings 2016M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is … You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a State …
https://www.osc.ny.gov/retirement/publications/1518/creditable-service