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Controls Over Cash Advance Accounts
… SED does not routinely resolve old outstanding items or review any paid checks and consequently has no assurance that potentially improper or fraudulent transactions are detected. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue … can be used to help finance the cost of the project or to pay the $451,000 of costs already incurred. … Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a … transfers without adequate segregation of duties or documentation of transactions. We found no evidence that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… the fee structure used. Of the 177 payments made with cash or check, 42 were not deposited in a timely manner. … collection activities were not properly recorded or reviewed, and records were not always maintained, which …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… $26.7 million. The Treasurer did not maintain custody or supervise the use of his electronic signature, and he … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearNiskayuna Central School District – Financial Condition (2012M-218)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… benefits provided to employees. Because it is not possible or practical for the District to achieve the industry standards by reducing staff or increasing sales by the amounts needed to reach the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District overstated … and include realistic estimates based on historical trends or other identified analysis. Ensure that year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Increased by 4% in August
… collections totaled $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustRondout Valley Central School District – Fixed Assets (2023M-36)
… is an increased risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we … assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Port Jervis City School District – Financial Condition (2022M-152)
… the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will generate … a result, officials did not present the District’s budget or fund balance in a transparent manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… agent approval prior to purchase, evidence of competition or compliance with written contractual agreements. The claims … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Sharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers the District … balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… Allow contractors time to correct the noted deficiency and/or request a complete or partial waiver of compliance with goal requirements. … faith” attempts to comply in deciding whether to grant or deny waiver requests. Executive Law Article 15-A, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateSherman Central School District – Claims Audit (2024M-92)
… were properly authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 … were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may not be detected and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Oakfield-Alabama Central School District – Procurement (2024M-103)
… not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and supplemental … totaling $14,146, officials may have saved $4,055 or 29 percent had officials competitively procured the goods. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103