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Review of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfSherburne-Earlville Central School District – Fund Balance (2017M-19)
… 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Longwood Central School District – Purchasing (2016M-16)
… September 30, 2015. Background The Longwood Central School District is located in the Town of Brookhaven, Suffolk … Longwood Central School District Purchasing 2016M16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Walton Central School District - Fund Balance (2019M-209)
… and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Town of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide … in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are … To determine whether the New York City Department of Finance DOF Citywide Payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsValhalla Union Free School District – Network User Accounts (2022M-26)
… ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user … procedures were followed to communicate network user account changes to the IT vendor. Leaving unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… 1, 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overLittle Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Duanesburg Central School District – Separation Payments (2014M-67)
… in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Syracuse City School District – Claims Audit Process (2016M-290)
Syracuse City School District Claims Audit Process 2016M290
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfClifton-Fine Central School District – Financial Condition (2017M-297)
… through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, … CliftonFine Central School District Financial Condition 2017M297 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile … using My Wallet. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAlexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through … WheatlandChili Central School District Procurement of Professional Services 2016M12 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Schuylerville Central School District – Fund Balance (2016M-113)
… benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113