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South Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… goods and services according to policy requirements or maintain adequate supporting documentation for the … requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs … action. … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollAssessment and Collection of Selected Fees and Penalties
… and potential revenue is not realized. Key Recommendation Increase oversight of the assessment and collection of fees …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During … fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering into an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… [ read complete report - pdf ] Audit Objective Determine whether officials … or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … Key Recommendation There are no recommendations for this report. … Mahopac Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … list of those employees who are issued credit cards and report this information to the Board at each reorganizational …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Garden City Union Free School District – IT Asset Management (2023M-161)
… complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT … 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million available for investing. Had officials considered other legally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… [read complete report – pdf] Audit Objective Determine whether the Madison County … system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Dutchess County – Contract Monitoring (2023M-142)
… approved claims totaling approximately $4.5 million without ensuring that required contract progress, outcome and … also approved claims totaling approximately $4.3 million without ensuring that reports provided by the vendor were … claims for payment totaling approximately $10.5 million without ensuring supporting documentation from County …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Agencies Bulletin No. 1954
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of … Clothing Allowance is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. County of Putnam – Recreation and Golf Course Collections The … accurately and in a timely manner. As a result, officials do not have assurance that all collections at the golf course …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … 372, 455 NYS2d 457), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 …
https://www.osc.ny.gov/legal-opinions/opinion-90-10