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Barker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled approximately $16.8 … written purchasing policy does not contain formal guidance for acquiring and documenting price quotes for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and procedures over … through May 10, 2017. Background Orleans County is located in western New York State and has a population of … $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Town of Howard - Fund Balance Management (2018M-192)
… Board’s management of fund balance was not effective. As a result, general and highway fund balances increased … financial and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192More About This Retirement Plan – State Police Plan
… retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement … 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … membership benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. For …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Key Findings BOCES officials did not always make appropriate and accurate employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mDownsville Central School District – Claims Auditing (2022M-134)
… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and District … action. … Determine whether the Downsville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … totaled nearly $850,000. Key Findings The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements were audited by the Board. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andCarthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … they planned to take corrective action. … Carthage Central School District Financial Condition 2018M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that the Authority ever submitted specific compensation information to the Council for its approval. The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … and sensitive information (PPSI). Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral … ended December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New York. UCP provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Laurens Central School District – Budgeting and Reserves (2013M-135)
… in an effort to avoid raising unnecessary real property taxes. However, although fund balance was included in the … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Town of Preble – Non-Payroll Disbursements (2023M-17)
… disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. … and uncorrected. Specifically: Town officials did not adequately segregate the bookkeeper’s duties or implement … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Comptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Port Byron Central School District – Network User Accounts (2021M-119)
… controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not establish written policies or procedures to add or disable user accounts. The District had a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … 1, 2014 through May 18, 2016. Key Findings The Board has not established adequate written policies or procedures for procuring professional services. School officials did not use competitive methods when procuring professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … finances. However, the Superintendent and the Board did not develop reasonable budget estimates. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232