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Arlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Easter Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1254
… for questions or assistance Overview On July 22, 2013, New York State will begin using a more current release of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeState Comptroller DiNapoli Releases Municipal & School Audits
… and deposited rental fees, issued refunds and disbursed funds for rental hall purchases and operating expenses. He … the timeframes established by state law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andThousand Islands Central School District – Financial Management (2022M-201)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mState Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsLockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tupper Lake Central School District – Records and Reports (2021M-14)
… sheet accounts we reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsCampbell-Savona Central School District – Student State Aid (2024M-79)
… Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Enrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows … should be initialed. Beneficiary Designations for New Employees: Once the employee is enrolled and they have a …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersWarrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted … 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mBainbridge Fire District - Board Oversight (2018M-252)
… [read complete report - pdf] Audit Objective Determine whether District … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252CUNY Bulletin No. CU-171
… submit payment. Affected Employees Employees identified on roster submitted by Leslie E. Williams, University Director …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-171-cuny-retirement-incentive-classified-staffAccounts Payable Advisory No. 40
… Operations (GFO), Chapter XII, Section 5.E - Paying for Miscellaneous Charges has been added, with the following information: In order to account for payments properly, Business Units must always use the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-section