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Richfield Springs Central School District – Financial Condition (2014M-83)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Bemus Point Central School District - Capital Projects (2019M-212)
… the District properly and transparently used capital project resources. Key Findings District officials could have presented the capital project to the voters in a more transparent manner. The Board … bid limit. Key Recommendations Present the capital project plan transparently to voters. Properly approve all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… fund and most reserve funds are not being used, and the repair, retirement, insurance and tax certiorari reserves are overfunded. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… from other project activities for a specific project. MODAL, PRIVT ASBESTOS_ABATE Asbestos Abatement Activity to … more granular tracking of construction activities. CONST, MODAL, OTHER, PRIVT CONSTRUCTION_01 DOT Construction-Dup Proj … CONEW, CONST PROTECT_MEASURE DOT Protect Measures Cat B This activity is intended to be used by DOT only and should …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… million. Key Findings District officials appropriated more fund balance than was needed over the five-year period ending … surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… cheese and sour cream, and was the second-largest wine producer in 2013, with 34 million gallons. The state also … 61,000 people hired as farm laborers. Both the total value of agricultural commodity sales and farm acreage … conservation easements to municipalities; The New Farmers Grant Fund to encourage young people to take up farming with …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyIII.2 SFS Policies – III. Statewide Financial System (SFS)
The State Comptroller shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of accounting as are necessary for the performance of the foregoing duties
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionStillwater Central School District – Payroll (2017M-104)
… 2016-17 fiscal year totaled approximately $23.9 million. Key Findings The Treasurer’s salary was overpaid by $1,089. … for leave time she was not entitled to valued at $4,070. Key Recommendation Continue to develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… 30, 2015. Background The Brookhaven-Comsewogue Union Free School District is located in the Town of Brookhaven in … BrookhavenComsewogue Union Free School District Professional Services 2015M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesNew Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfState Agencies Bulletin No. 1649
… they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected Employees All employees … agencies submit a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current business … reversal, the check is created from the Payroll Revolving Exchange account and mailed to the agency with a transmittal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checks