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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222State Police Bulletin No. SP-135
… Division of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees Investigators and … Investigators Association and provides for an annual Fitness Bonus Payment. Contract Provisions and Eligibility … was assigned on the date of participation in the physical fitness test. 2009 For Investigators and Senior Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Ballston Area Recreation Commission – Board Oversight (2015M-269)
… educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s … a comprehensive purchasing policy and ensure the Business Manager implements procedures to comply with that policy. … detail to support the expenditure. Discontinue the practice of making split payments to vendors. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … instead of funding reserves through the annual budget process, which would have been more transparent to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions have on their finances. “Through our audits and fiscal profiles of communities across New York, my office … support from the state, our most vulnerable municipalities are more likely to engage financial experts when necessary to … bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers Kenneth Zebrowski and …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningRensselaer County – Public Health Department Receipts (2013M-18)
… January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents … provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Northeastern Clinton Central School District – Payroll (2016M-76)
… Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees were … of the policies. Compare payroll registers to source documents when certifying payrolls. Direct the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August … budget transfer approval process could allow budget transfers to be made with late or no approval. The payroll … for budget transfer approvals. Ensure that budget transfers are approved by the Superintendent in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct … from the Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Opinion 94-27
… 1963 and June 10, 1965, for L 1963, ch 706 and L 1965, ch 855, stating that improvements under section 200 are to be …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100South Kortright Central School District – Claims Audit (2023M-69)
… (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Other Bulletin No. 77
… April 2024 SCF M/C Performance Advance should be withheld from an employee, the agency must request approval from DOB as explained in Division of the … rows to determine if additional updates are required. Military Stipend Leave Eligible employees who are on a Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scfOther Bulletin No. 70
… Fund instructions for processing the April 2023 SCF M/C Performance Advances. Affected Employees: Employees … performance advances effective April 1, 2023, to eligible M/C employees based on the April 2022 Salary Schedule … (currently in effect). Effective Dates: The April 2023 SCF M/C Performance Advances should be processed using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining prior approval for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Commack Public Library District – Selected Financial Operations (2015M-132)
… 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington … take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132