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Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently … were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices; …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… are at increased risk of paying more than necessary for goods and services. Specifically: Sixteen of 111 devices … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … did not seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each …
https://www.osc.ny.gov/reports/covid-19-december-2-2020State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … Office of Employee Relations has approved funding for the payment of Work Related Clothing Allowances for … - Work Related Clothing Allowance (BU 03) The agency must report the Earn Code UA2 in the Time Entry page as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03State Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and … are found, according to an audit released today by State Comptroller Thomas P. DiNapoli. While DOH is frequently …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Company (MTA Bus), and New York City Transit-Department of Buses (Transit Bus)—identified the potential damage to its … systems and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the … the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followState Agencies Bulletin No. 1403
… Affected Employees Agency representatives responsible for adding/updating Position Pools with the … moratorium ends OSC Actions OSC has created six job aids for agencies to review and begin using as of June 1, 2015 … & Modify Existing Position Pools Add Chartfield Strings for a New Position Pool ID Review & Modify Chartfield Strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine … as none of the schools maintained required cash journals to document GSF activity, and we found instances where GSF …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followCopiague Fire District– Mechanic Shop Operations (2021M-93)
… benefit. Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2V.3.G Product Code – V. Chart of Accounts (COA) Governance
… able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in length. … reporting needs when all agencies have migrated to the SFS. More information, including the COA Tree List, can be … COA Product Change Request Form and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 03/14/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeRockville Centre Union Free School District – Information Technology (2023M-140)
… complete report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m