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Island Trees Union Free School District - School District Website (S9-19-34)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132State Agencies Bulletin No. 644
… Purpose To explain the procedures for processing the June 2006 Tool Allowance payment. Affected … CSEA Operational Services Unit ( BU03 ) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2005 through March 31, 2006. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/644-june-2006-tool-allowance-payment-csea-operational-services-unitWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the … determines how much should be accumulated and how and when the funds will be used to finance related costs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingState Comptroller DiNapoli Releases Municipal & School Audits
… capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua … employees’ pay and paid five employees a total of $4,792 for retroactive raises that were not authorized by the board of education. Officials also paid 16 employees perfect attendance awards totaling $2,550 that they were not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… [read complete report – pdf] Audit Objective Determine whether the Town of … were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 required annual update document (AUD) was filed 310 days late and the 2021 and 2022 AUDs were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Beacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Rockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Selected Management and Operations Practices
… for the RNY power program are incorporated into an online Consolidated Funding Application (CFA) maintained by …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Environment, Energy and Agriculture – 2021 Financial Condition Report
… control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … Has been primarily funded with a portion of the State’s real estate transfer tax. However, from SFY 2014-15 through SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-16
… of room owned by officer and used in official duties) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of … Law, §103, unless they also constitute contracts for public work ( Davies v Mayor , 83 NY 207; Albion Industrial … beneficial terms and conditions, including price, in the public interest, and not in an arbitrary and capricious …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… certain funding levels and the conditions under which the funds will be used or replenished. Develop and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key Findings … properly claim a total of $65,953 in potential State aid for special education and homeless students, including … State aid was not properly claimed by the District for four special education students. $8,777 in potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Tuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … Board of Education. The District’s budgeted appropriations for the 2013-14 fiscal year are $73.2 million. Key Findings … information on past financial trends and projections for revenues and expenditures. The financial plan also …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices