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Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Village of West Hampton Dunes – Financial Operations (2013M-390)
… governed by a Village Board, with the Mayor serving as the chief executive officer. General fund expenditures reported for fiscal years … in adopted budgets were not realistic, resulting in annual operating deficits totaling $445,023 over four years. Because …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390State Agencies Bulletin No. 1514
… verification of the agency address that will be displayed on employee Form W-2 for 2016. Effective Date(s) Immediately … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … 2016 to ensure that the correct return address is printed on Employee Form W-2 (Wage and Tax Statement) for 2016. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1274
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … and include your five-digit Department ID number(s) along with the correct agency name/return address in the e-mail. … Statements for 2013. OSC Actions OSC will update PayServ with the agency name and address provided. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1274-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1351
… verification of the agency address that will be displayed on employee Form W-2 for 2014. Effective Date(s) Immediately … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … 2014 to ensure that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2014. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-taxSmithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… The purpose of our audit was to determine whether the Village properly recorded capital project activity for the … period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and … County and has a population of approximately 15,300. The Village is governed by an elected Village Board, which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162DiNapoli: School District Tax Levy Cap Below 2 Percent
… need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentVillage of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Bergen – Town Supervisor (2024M-30)
… – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). Key Recommendations Annually … Determine whether the Town of Bergen Town Supervisor maintained complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Manhasset Union Free School District – IT Asset Management (S9-22-15)
… has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without … and complete inventories. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Central Valley Central School District – IT Asset Management (S9-22-7)
audit schools statewide IT asset management central valley
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Holland Central School District – Claims Audit (2021M-210)
… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210