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Fabius-Pompey Central School District – Budget Review (B3-13-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Dolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District District officials adequately accounted for and monitored fuel usage
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung Town officials had prohibited interests in Town contracts
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Review of Real Property Holdings for Disposal (Follow-Up)
… with an estimated value of $7.1 million that may no longer have been needed for transportation purposes and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followState Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures … any payroll check to OSC for a partial refund if either of the following situations exist: The employee is still … To notify agencies of Report of Check Returned for Refund or Exchange AC230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sAmagansett Union Free School District – Financial Condition (2014M-91)
… of the District’s reserve funds had excessive balances and no formal plan for funding or using the reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… limit. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to no more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Lake Pleasant – Credit Cards (2016M-432)
… 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432State Agencies Bulletin No. 342
… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing Rules For Returned Checks Pursuant to the instructions on the … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 members …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomLong Lake Central School District – Capital Project (2021M-183)
… complete report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… of less than $50,000 for a single federal program will no longer be subject to CMIA interest calculations. A “refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… activity (ECA) funds. Key Findings District officials did not properly collect, receipt, deposit and disburse ECA … Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTully Central School District – Network Access Controls (2021M-138)
… for former employees or third-party consultants who no longer work for the District. Unneeded network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mNew Rochelle City School District – Information Technology (2021M-142)
… and disabling network user accounts when access is no longer needed. Evaluate all existing financial application …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … correct payee in the correct amount. Company officials did not maintain sufficient documentation to indicate the amount …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423