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Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesEast Moriches Union Free School District - Budget Review (B7-15-5)
… general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWyandanch Union Free School District – Budget Review (B23-7-1)
… general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Selected Employee Travel Expenses
… New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … user account access to the financial application but did not secure user account access to the network or develop an … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCollege of Geneseo – Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are … incurred over $100,000 in travel expenses during the three year period ending March 31, 2011. Three of these employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesFreeport Union Free School District – Financial Management (2024M-49)
… On average, annually over estimated appropriations by $18 million (10 percent), and annually appropriated $12.8 … For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Opinion 2005-9
… of training on the financial oversight, accountability and fiduciary responsibilities of a school board member … body charged with the general control, management and responsibility of the schools of, among other types of … districts (Education Law §2[14]). Education Law §§1901 and 1914 provide for members of the governing board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Too Many Subway Stations Need Repairs
… by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Comptroller DiNapoli Releases Municipal & School Audits
… million that was not needed. They also reported fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which exceeded the 4% … credit card purchases resulting in 155 charges totaling $16,258 did not comply with district procedures. Lastly, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … district officials did not have proper documentation for establishing and using two of four reserve funds totaling …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1XII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … If your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccountability for Traffic Ticket Surcharges (Follow-Up)
… included in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New … on an overall basis, the Department consistently accounted for and reported all traffic ticket surcharge revenue … Interest Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) … To determine the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followSelected Employee Travel Expenses
… for the use of rental vehicles to ensure that reimbursement is only made for State business use. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expenses