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Main-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 purchases were missing invoices or receipts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Travel Advisory No. 10
… Values for Processing Payments in SFS - Expense Types OSC Payroll Bulletins Number 1691 - Educational Assistance Benefits Number 1698 - New Payroll Process and New Time Entry Codes for the Payment of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, … and properly authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 …
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)
… The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery … not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164State Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded … (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … $1.2 million from fiscal years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksHudson City School District – Audit Follow-Up (2010M-142-F)
… report released in September 2010. Background The Hudson City School District is located in Columbia County. The … Hudson City School District Audit FollowUp 2010M142F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsDunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the … 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsHudson Housing Authority – Information Technology (2019M-224)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and update routinely or when … sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … not properly budget for and allocate sales tax revenue. As a result, taxpayers residing outside the villages did not … totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsTotal Receipts – 2022 Financial Condition Report
… Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2023 Financial Condition Report
… and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsEast Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … employees may have worked unnecessary overtime. As a result, the increased overtime will also increase the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Putnam Valley Central School District – Information Technology (2021M-154)
… unauthorized use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an … did not: Adopt an adequate password security policy to address password requirements. Create secondary user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154