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Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … parent representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $10 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but … purchasing policy to provide detailed guidance for School officials and employees. Ensure that School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… records are incomplete and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor the water district’s financial … and enforcement of water charges. The Tax Collector did not maintain adequate records, did not assess penalties to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Human Resource Practices
… Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of … was also paying an interim President a presidential salary – but could not provide documentation to justify this …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… have annual net losses and will not have sufficient funds for its operations. The audit faulted the board for not properly managing the authority’s financial … than budgeted for because the budgets did not include pay increases, overtime and new staff. The authority also paid …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardOpinion 2006-1
… Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work … to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Town of Freetown - Records and Reports (2018M-213)
… update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Village of Corfu - Sewer Operations (2018M-133)
… Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt multiyear capital and financial plans … comprehensive financial reports. Because the Board did not annually audit the Clerk- Treasurer’s financial records, …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Key Findings Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the inventory list and could not be located. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Endicott – Disbursements (2021M-124)
… officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, adequately … accurately and in a timely manner. Properly audit all claims. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 … claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial … The New York Freedom of Information Law (FOIL) provides for public access to government records. Under FOIL, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter … and effectively.” Albany Leadership Charter High School for Girls – Professional Services (Albany County) The charter …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0