Search
State Agencies Bulletin No. 165
… Purpose To clarify Payroll Office responsibilities for changes to the AC-230 process and to address the problem of unrecovered deductions and … and tax levies) will require a change (for tax and accounting purposes). Therefore, any AC-230 which includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/165-changes-salary-refund-process-ac-230sPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerCollection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is … Interest Department of Transportation: Review of Real Property Holdings for Disposal ( 2010-S-48) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesBridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Union Free School District is located in the Town of Southampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionAddison Central School District – Financial Condition (2016M-30)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established adequate controls … compliance with the AUP. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userArdsley Union Free School District – Financial Management (2024M-13)
… Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Long Lake Central School District – Payroll (2016M-90)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Trumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfValley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period July 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key … The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Seneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfOpinion 92-26
… only consequence is whether he or she is required to the pay the amount as part of his or her county, town or city … 87-45, supra , caused the peculiar result that moneys to pay the expenses of the board of election would be raised by …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… Audit Objective Determine whether the Schalmont Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Eighteen …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… - pdf] Audit Objective Determine whether the Eden Central School District (District) used District resources to provide the … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkGarrison Union Free School District – Financial Condition (2016M-108)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Disposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State … Island Child Development Center (ICDC) was a private not-for-profit company that was located at 1854 Cornaga Avenue in … The now defunct center primarily provided services for pre-school children of the Orthodox Jewish communities of Far …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-special