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Yorktown Central School District – Procurement and Claims Processing (2017M-177)
Yorktown Central School District – Procurement and Claims Processing (2017M-177)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-yorktown.pdfRed Hook Central School District – Inventories (2023M-133)
… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in special education costs … the district’s special education costs to the costs for providing the same services in nearby school districts …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkHow to Make a Vendor Responsibility Determination
… the vendor has: appropriate financial, organization and operational capacity and controls; appropriate legal … personnel resources and expertise, and proper auditing and accounting controls. Legal Authority Authority to do business … than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationNiskayuna Central School District – Capital Improvement Fund (2019M-134)
Determine whether District officials properly established, monitored and accounted for the capital improvement project.
https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
… to accounting records. The Director should ensure that all Department all documentation supporting program fees are maintained, and …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… required. District officials agreed with our findings and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the Towns of Cicero, Clay and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Hobart - Board Oversight (2018M-88)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Hancock – Justice Court Operations (2021M-6)
… complete report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and … tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were not performed and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Attica Central School District – Financial Management (2022M-103)
… pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and District … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general … did not review the treasurer’s records or bank statements for the majority of the audit period. The treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within … students who attend Binghamton City School District on a tuition basis. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mOpinion 2000-15
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW §§209-i, 462: A …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. We … of professional services. Seek competition in accordance with policies and statutory requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Cost-Saving Ideas: Overtime Planning and Management
… represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can significantly increase … work an extra hour Monday through Thursday and a half-day on Friday. Four-day, 10-hour schedule: Reduces overtime by … schedule. It found that the nine towns examined could have saved between $15,000 and $159,000 in overtime wages by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152