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Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District officials have not established effective procedures to monitor the use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices

Franklin Square Union Free School District – Fund Balance (2016M-129)

… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. Background The … Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Portville Central School District – Financial Condition (2013M-384)

… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Port Byron Central School District – Financial Condition (2014M-71)

Port Byron Central School District Financial Condition 2014M71

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Accounts Payable Advisory No. 12

… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … Island Park Union …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Ogdensburg City School District – Payroll (2016M-250)

… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. The District operates seven cafeterias located in the high school, junior high school and five elementary …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

West Genesee Central School District – Segregation of Duties (2016M-303)

… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank account. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Gowanda Central School District – Financial Management (2016M-368)

… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Saratoga County – County Bridge Maintenance (S9-13-7)

… miles and has approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s … million in 2012. The County Department of Public Works is responsible for the maintenance and monitoring of 104 … track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Tioga Fire District – Board Oversight (2022M-170)

… complete report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

State Agencies Bulletin No. 1804

… Purpose The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State … Questions regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increase