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Avoca Central School District – Procurement (2025M-29)
… be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … corrective action. Appendix C includes our comment on an issue raised in the District’s response. We conducted … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201DiNapoli Releases State Cash Report
… in the Enacted Budget Financial Plan, according to the monthly state cash report issued today by New York … especially strong growth in April that is not projected to be replicated later in the year. The first-quarter growth … million lower than last year. Read the report , or go to: http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportApproved State Contracts and Payments
… million to ECCO III Enterprises, Inc. for The Kew Gardens Interchange project in Queens County. $3.7 million to … Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. $2.7 million to El Sol …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsState Agencies Bulletin No. 1123
… to the GOER Memorandum dated 12/20/11 and Article 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) … A $175.00 Tool Allowance payment is payable for the period of 4/1/10 through 3/31/11. Salaried Employees A Tool … in an eligible agency and title on the effective date of payment, 6/30/11. Employees who are on an approved Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 1384
… accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … earnings distribution using the new SFS chartfields on all paychecks as of April 2, 2015. Locked_Query_013_Old – … by Account Code using the information in PayServ for all current paychecks prior to April 2, 2015. Once this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Town of Richford - Town Clerk/Tax Collector (2019M-236)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money … or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 … to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … are presented to the Board in a timely manner. District officials generally agreed with our recommendations … to initiate corrective action. … BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsElementary and Secondary Education – 2022 Financial Condition Report
… for K-12 education is expected to run through SFY 2024-25. In SFY 2021-22, $2 billion of federal COVID-19 recovery … levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are available, New York State led all states in per-pupil …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationSchroon 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 officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Brushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfKeene Central School District – Claims Processing (2015M-299)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Tioga Central School District – Cash Management (2020M-83)
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … funds for investment. Ensure excess funds are invested in a manner, within legal limits, to maximize interest … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Erin – Town Clerk and Justice Operations (2016M-315)
… was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … and the Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Bellmore Union Free School District – Payroll (2023M-129)
… did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by … recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129