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Norwich City School District – IT Asset Management (S9-22-18)
audit, school, norwich, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/norwich-city-school-district-S9-22-18.pdfNewfield Central School District – IT Asset Management (S9-22-17)
school, audit, newfield, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/newfield-central-school-district-S9-22-17.pdfSouth Kortright Central School District – Claims Audit (2023M-69)
audit, south kortright, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-kortright-central-school-district-2023-69.pdfRondout Valley Central School District – Fixed Assets (2023M-36)
audit, rondout valley, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rondout-valley-central-school-district-2023-36.pdfLake Placid Central School District – Investment Program (2023M-94)
audit, lake placid, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-central-school-district-2023-94.pdfPort Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Cortland Enlarged City School District - Budget Review (B4-15-12)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … and collaboration on the audit of the use of motels to house the homeless,"said Albany County Comptroller Michael F. … and inspecting temporary residences (facilities that house individuals for less than 180 consecutive days), …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessAverill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfWest Babylon Union Free School District – Claims Audit (2024M-62)
… Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly audited claims. Key … Determine whether the West Babylon Union Free School Districts District claims auditor properly audited claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Statistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mVolunteer Firefighters – Travel and Conference Expense Management
… reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal … approvals that vary depending on the location of the training school or course of instruction. See Appendix A for … reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersSeminars for Local Officials
… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official … single day and generally incorporate 2-3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officials