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Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… Approve an initial detailed Project budget and ensure all actions are documented in the Board meeting minutes. …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… recording those transactions and reconciling the activity, with limited oversight. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Bradford Central School District – Claims Auditor (2022M-157)

… [read complete report – pdf] Audit Objective Determine whether the Bradford Central School … a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

State Agencies Bulletin No. 184

… with an initial "%". Use the following naming convention for public and private queries: AgencyCode_queryname. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/184-purged-queries

Town of Groton – Highway Department Asset Accountability (2022M-117)

… assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, obtain …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

CUNY Bulletin No. CU-142

… payments for Carpenter titles. If an employee works on a paid holiday, the employee is eligible for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-142-holiday-pay-carpenters

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … There are no recommendations in this budget review letter. … East Moriches Union Free School District Budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Dryden Central School District – Financial Condition (2013M-396)

… with the Real Property Tax law statutory limits. Review all reserve balances and determine if the amounts reserved …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Chenango Valley Central School District – Budget Review (B4-14-8)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate … adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

Town of Schaghticoke – Water Operations (2016M-390)

… adjustment procedures that require Board approval for all adjustments, including written documentation of the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… analytical data tests to ensure waste discharge complies with discharge limitations. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Village of Hempstead – Budget Review (B7-14-4)

… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Morristown Central School District – Information Technology (2021M-137)

… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. The Supervisor did not properly …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … vacation leave upon separation from the District based on past practice, even though their individual employment … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20