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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… As a member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your board the best opportunity for improving fiscal management and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources

State Agencies Bulletin No. 2117

… Actions Agencies must ensure employee direct deposit account changes and updates are completed as soon as … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the … must continue to submit AC-3197 Direct Deposit Reversal forms, AC-1476 Check Exchange, AC-230 Reversal forms and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

State Agencies Bulletin No. 322

… Purpose To provide agencies with schedule for payroll submission and the availability of dates for payroll reports and files. Effective Date Fiscal … To provide agencies with schedule for payroll submission and the availability of dates for payroll reports and files …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-files

Patient Safety Center Activities and Handling of Revenues

… the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose. Our audit … whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits

McLean Fire Department - Financial Operations (2018M-40)

… whether Department officials provided adequate oversight of financial activities to ensure that resources were … Department officials did not provide adequate oversight of the Treasurer’s duties. Key Recommendations For money … Department officials disagreed with certain aspects of our recommendations in our report, but indicated they …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Unified Court System Bulletin No. UCS-59

… Local 1070 SK $70.00 PL3 CWA Local 1180 SD $59.00 PL5 This is a taxable benefit that will be automatically applied for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefit

City of Cohoes – Purchasing (2014M-192)

… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the … Berkshire Fire District Recording and Reporting Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Sullivan County – Tourism Promotion Services (2014M-61)

… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Circleville Fire Company – Selected Financial Activities (2013M-391)

… October 22, 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

School District Bus Safety (2018-MS-4)

… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

City of Binghamton - Water System Cybersecurity (2018M-152)

… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for … our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Allegany-Limestone Central School District - Financial Management (2018M-129)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Village of Afton – Board Oversight (2018M-28)

… and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Brentwood Public Library – Leave Accruals (2018M-26)

… Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled approximately $9.3 million. Key Findings Leave accrual records for five of the seven Business Office employees were …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Contract Advisory No. 24

… agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases