Search
Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 … and other fees. Key Recommendations Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering into an intermunicipal agreement to purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Merrick Union Free School District – Financial Management (2024M-64)
… Free School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment. … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Opinion 2001-8
… of dissolved fire protection district) TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the procedural … upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition … district taxes (see 1990 Opns St Comp No. 90-39, p 88; NY Const, art. XVI, §1). August 6, 2001 Donald J. Holland, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period … Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester … when necessary. Reconcile the individual accounts to the control account of accounts receivable and rectify any …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mPoland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year … educators should know were not included in the District’s training offered to staff. Eight of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newBrocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state … section of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsFarmingdale Union Free School District – Payroll (2024M-22)
… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… Key Findings The Technology Department could improve how they manage and secure network user accounts. … user accounts, including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userDownsville Central School District – Claims Auditing (2022M-134)
… School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were … Determine whether the Downsville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58DiNapoli Expands State Pension Fund's In-State Investment Program
… provide capital to businesses that are implementing growth strategies, expanding operations or transitioning ownership. … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOakfield-Alabama Central School District – Procurement (2024M-103)
… public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … it did not need because they did not cancel the software license renewal timely. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Scio Central School District – Payroll (2017M-10)
… through December 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, … Scio Central School District Payroll 2017M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10If You Need Help – Governmental Accounting Standards Board
… the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). Rev. … Information about who to contact for questions about complying with Governmental …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfClymer Central School District – Payroll (2023M-168)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made … Determine whether Clymer Central School District District employee compensation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168