Search
Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… ensure Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and … officials did not ensure collections totaling $40,084 from fundraising activities were adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsGananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Broadalbin – Leave Accruals (2014M-88)
… December 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by an elected five-member Town Board. Budgeted … totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with … business entity (vendor, contractor or offerer) to which a contract may be awarded. This section also serves to outline … contracting entities award contracts only to responsible vendors. Additionally, the State Comptroller must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 974
To notify agencies of the final reduction in employee contributions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … tax, and State and Federal aid. Key Findings The Board did not allocate adequate revenues to the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … personal, private and sensitive information (PPSI) based on its level of sensitivity and the potential impact should …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… contained in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected … to this audit (Report 2007-F-41). Background The New York State Health Insurance Program (Program) provides health …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementOnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Odessa-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-71