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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… health appearing to be more favorable. The Treasurer does not provide, and the Board does not request, monthly reports that would provide …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Tonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… agreement between New York City and the United Federation of Teachers (UFT) removes the largest uncertainty that had … “The agreement between the Mayor and the United Federation of Teachers lifts a cloud that has hung over the city’s … which then has 60 days to issue a decision. To view a copy of DiNapoli’s financial plan report, click here , or …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsHammondsport Central School District – Investment Program (2024M-63)
… Audit Objective Determine whether Hammondsport Central School District (District) officials developed and managed a … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… complete report - pdf] Audit Objective Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mSodus Central School District – Software Management (2022M-64)
… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing … Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations for … are approximately $4.9 million. Key Finding We selected a random sample of 25 students and found that the School did …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received … same week during May 2013, the Department is consistently accounting for and reporting all traffic ticket surcharge …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesSouthampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials … accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Camden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/camden-2019-124.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … reasonable. The town’s proposed budget complies with the property tax levy limit. Town of Elmira – Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1333
… Service Employees Association (CSEA), employees required by the State to provide a personal tool inventory for use in … repair duties in an eligible title; and Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… Service Employees Association (CSEA), employees required by the State to provide a personal tool inventory for use in … repair duties in an eligible title; and Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentState Agencies Bulletin No. 1412
… Service Employees Association (CSEA), employees required by the State to provide a personal tool inventory for use in … repair duties in an eligible title; and Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… Service Employees Association (CSEA), employees required by the State to provide a personal tool inventory for use in … repair duties in an eligible title; and Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentUnadilla Valley Central School District – Special Education Services (2016M-47)
… The purpose of our audit was to determine whether the District provided special education services in a cost-effective manner for the period July 1, 2013 through June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mSaranac Central School District – Investment Program (2023M-89)
… and manage a comprehensive investment program. During the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89