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Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
https://www.osc.ny.gov/files/local-government/audits/pdf/plainview-old-bethpage.pdfFort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District - Claims Audit Process (2018M-50)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-fort-plain.pdfFort Ann Central School District - Fund Balance Management (2018M-119)
Fort Ann Central School District - Fund Balance Management (2018M-119)
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-ann.pdfLinkNYC Program Revenues and Monitoring
… during Link site inspections. Increase monitoring of the daily “health” of all Links, not just those noted as having …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… to show they were a valid expenditure, including eight alcohol purchases totaling $121. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees Dental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… through August 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in … Hinsdale Central School District ExtraClassroom Activities 2017M244 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Mental Health Education, Supports, and Services in Schools (Follow-Up)
… not only our students but our families, schools, and communities” and “Enhanced school mental health programs … Law), effective July 1, 2018, New York became the first state to require that health education in schools must …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of … 2 – Obligation, Accounting and Budget Dates of this Guide for specific guidance. Agency Transactions and Workflow … time, a transaction is deemed inappropriate, agencies must reverse the transaction upon request of the reviewer (i.e. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfTown of Rensselaerville – Financial Operations (2012M-168)
… AUD for 2010 and 2011. Town officials have not performed bank reconciliations for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and … is granted. Perform complete and accurate monthly bank reconciliations and ensure that any disclosed …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not attributable to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… and five years. During the 2012-13 school year, Milestone serviced about 110 students. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualVillage of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-2020-44.pdfEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
Determine whether meal, travel and conference expenditures were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-132.pdfEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-92.pdf