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Lake Placid Central School District – Claims Auditing (2016M-84)
… School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools with approximately 700 students, is governed by … prints signed checks prior to the claims auditor’s audit and approval of the corresponding claims. Not all claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsPayment for Service Credit – Article 14 Benefits
… costs. Example of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXVII.1 Overview – XVII. Lapsing Appropriations
… are posted in SFS prior to the lapse date as no further payments or adjustments are permissible from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewBeacon City School District – Budget Review (B6-13-10)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Beacon City School … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Yorktown - Information Technology (2020M-16)
… and immediately disable user accounts when access is no longer needed. Develop and adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … the adopted rate schedule. Routinely reconcile billings to medical services provided. Consider addressing whether the …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… audit was to examine the District’s financial activities for the period July 1, 2012 through April 22, 2014. … with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 … Key Recommendations There are no recommendations as a result of this audit. … SpencerVan Etten Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233IX.8 Federal Grant Refunds – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsPort Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Fabius-Pompey Central School District – Budget Review (B3-15-9)
… in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Beacon City School … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no one independent of the Director …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Chenango Valley Central School District – Budget Review (B4-15-8)
… in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The Chenango Valley Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Village of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3