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Southern Cayuga Central School District – Financial Management (2015M-224)
… The District’s multiyear financial plan does not address its debt share or declining enrollment. Key Recommendations … and capital plan that address the District’s increasing debt, use and funding of reserves and any economic or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and part of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Enlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance … officials established controls to ensure the accrual and use of leave time were recorded accurately. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Marlboro Central School District – Information Technology (2021M-33)
… complete report - pdf ] Audit Objective Determine whether Marlboro Central School District (District) officials … they are taking corrective action. … Determine whether Marlboro Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… professional services. District Officials: Did not use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88State Police Bulletin No. SP-200
The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the 2019 State Police Holiday Bonus Payment and to provi
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… and, as of January 2022, had published 24 data items (10 maps, 11 data sets, two filtered views, and one chart). The …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an online Open Data …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … or arbitrator, a final judgment issued by a court, a settlement agreement reached by an agency and another party … under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively … procurement policy annually and include guidance about the use of State and County contracts. Ensure that City officials …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tuckahoe Common School District - Purchasing (2018M-228)
… the required number of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, … estimates for expenditures. Formulate a plan for the use of excess unrestricted fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Town of Nichols – Financial Management (2017M-258)
… for 2017 totaled approximately $1 million. Key Findings Actual revenues exceeded budgeted amounts by an annual …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … policy. Ensure that District officials and employees use requisition forms and purchase orders prior to making purchases. … RemsenburgSpeonk Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Tonawanda City School District – Financial Management (2016M-370)
… period July 1, 2012 through July 22, 2016. Background The Tonawanda City School District is located in Erie County. The … at fiscal year-end does not exceed the statutory limit. … Tonawanda City School District Financial Management 2016M370 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370