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Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Schroon Lake Central School District - Claims Auditing (2019M-97)

… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Taconic Hills Central School District – Financial Management (2019M-155)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Moravia Central School District - Fuel Inventory (2019M-183)

… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Town of Bovina - Records and Reports (2019M-200)

… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

II.4.B Basis of Accounting – II. New York State Financial Accounting

… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human … 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

State Agencies Bulletin No. 159

… and Casualty insurance Affected Employees Employees in Bargaining Unit 01 represented by the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01

Oneida Housing Authority – Tenant Rents (2014M-306)

… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Enterprise Charter School – Enrollment and Billing (2014M-378)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period … 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

State Agencies Bulletin No. 251

… eliminated. Also for Grade 38 employees only, a maximum calendar year deduction amount of $900.00 has been …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. … accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. Background … BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Tioga Central School District – Financial Condition (2015M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… officials implemented measures to achieve cost savings and address rising health insurance costs for the period … School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school … cost savings by changing health insurance carriers and offering employees a buyout incentive. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50