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Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Syosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Remsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Westchester … in Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years … an employee whose job tasks and responsibilities did not change, and therefore, justify such increases. The employee's …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … process to ensure all claims are audited before payment, when required. The board approved the treasurer's use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Moriches Union Free School District -- Budget Review (B7-16-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… be aggregated by agency with each agency responsible for individual details. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … approximately $42.8 million. Key Findings The Clerk has not established written policies and procedures for cash … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Hartford Central School District – Cafeteria Collections (2018M-10)
… controls over the cafeteria collection process. Ensure all cash receipts are properly recorded. Ensure all deposits are made intact. … Hartford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10State Contract and Payment Actions in December
… and Community Supervision training center in Albany County. $14.9 million with Monpat Construction, Inc. to … and traffic signal work on Empire Boulevard in Monroe County. $3.1 million with Nassau Rental & Supply Corp. … build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberUnion-Endicott Central School District – Financial Management (2016M-100)
… be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … fund balance, as appropriate, and use the excess funds in a manner that benefits District resident … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Vestal Central School District – Fund Balances (2017M-91)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m