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East Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) … Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… across the state increased their spending heading into the holiday season, with all regions seeing year-over-year …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… complete report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector … property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Transportation – 2023 Financial Condition Report
… State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage increase …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… 138 disbursements (28 percent) totaling $39,929 did not have an itemized invoice or receipt (or other such … canceled check images. Audit all claims and ensure they have documented approvals, adequate supporting documentation … corrective action . Appendix B includes our comment on the Association’s response letter. … audit west webster …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashChappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Limnes’ apparent connection to two debarred companies for prevailing wage violations in his prior rejection of the … The State Comptroller reviews and approves contracts for all state agencies and some contracts for state public authorities. While DiNapoli’s office legally …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeTown of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s … period January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Ensure that the clerks deposit all moneys received in an official bank account within 72 hours of collection, as …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know was not included in the District’s training offered to the high school … mental health that educators should know were not included in the District’s training offered to the teaching staff at …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkXI.12.D Closing Contracts – XI. Procurement and Contract Management
… approval. A contract is eligible to be closed if it meets all the following criteria: A minimum of one year has passed … orders (encumbrances) are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… annual financial statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board … Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105