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Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… complete report - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for … did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceModel Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by … York State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lowville-academy-s9-22-3.pdfSmithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for … an appropriation for a project, which prevented it from establishing the total estimated cost for the project. … Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly restricted … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsPittsford Central School District – Payroll (2021M-129)
Determine whether Pittsford Central School District (District) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-2021-129.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfGroton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a … million. Key Finding Claims were for legitimate purposes and were properly audited in a timely manner and in …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… and overweight vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and protect the integrity and reliability of roads and … safe and efficient transportation system for the traveling public and protect the integrity and reliability of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followII.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are … chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionState Agencies Bulletin No. 901
… about the Blind Veterans Annuity payments may be directed to the Central Accounting System. … Pensioners and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransLaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed assets valued at … establishes threshold amounts for controlling inventory and procedures for maintaining fixed assets. Ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … tax certiorari and liability claim expenditures from the annual operating budget. When these expenditures are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Byron-Bergen Central School District - Procurement (2018M-157)
… complete report - pdf] Audit Objective Determine whether District officials use competitive methods to procure goods and services. Key Finding District officials made 40 … to initiate corrective action. … ByronBergen Central School District Procurement 2018M157 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report 2016-S-49 ). … York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… May 25, 2017. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … transportation State aid. … PalmyraMacedon Central School District Transportation State Aid 2017M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m