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Sayville Union Free School District - Purchasing (2019M-69)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69CUNY Bulletin No. CU-359
… the following Job Codes: Job Code Description 019119 EOC Adjunct College Laboratory Technician 019120 EOC Adjunct Lecturer … OSC will create the following data: Bargaining Unit - CA for PSC Adjunct employees in the following job codes: 019119 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOpinion 96-17
… tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses … tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may … for tuition expenses incurred for completing college courses, such as a course leading to a degree in fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Rye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement … Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany … which is governed by an elected nine-member Board of Education, operates seven schools with approximately 5,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July … This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesArchived Publications
… - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town officials designed appropriate …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Corporations Urban Development Corporation The Tobacco Settlement Financing Corporation is classified as a component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityOneonta City School District – Payroll (2017M-202)
… 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of … accordance with Board-approved contracts. … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and … pursuant to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Dansville Public Library – Procurement (2015M-225)
… 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfChappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Oversight of Hazardous Materials and Waste (Follow-Up)
… proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialHuntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178