Search
Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Medina – Ambulance Service Billings (2014M-326)
… The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through … types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … may have saved $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services … agreed with our recommendations and indicated that they are taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Lake Pleasant Central School District – Claims Auditing (2021M-202)
… in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202IX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Clifton Park – Information Technology (2020M-162)
… use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former … Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Longwood Central School District – Overtime (2021M-126)
… totaling $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCUNY Bulletin No. CU-719
… codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY employees enrolled in a health insurance plan may be affected. Background CUNY University Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexState Agencies Bulletin No. 147
… York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditVillage of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155