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Locust Valley Central School District – Competitive Quotes (2016M-131)
… Nassau County. The District, which operates six schools with approximately 2,100 students, is governed by an elected … Ensure that District officials and staff comply with the District’s purchasing policy, procedures and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131East Bloomfield Central School District – Online Banking (2016M-14)
… in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools with of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGreenville Fire District – Investment Program (2023M-106)
… for the investment program’s operation consistent with the District’s investment policy guidelines. Consider … available funds. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… State Comptroller Thomas P. DiNapoli issued the following statement regarding the tentative labor agreements between … State Comptroller Thomas P DiNapoli issued the following statement regarding the tentative labor agreements between …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… five-member Board of Education, operates five schools with approximately 3,900 students. Budgeted appropriations … fuel purchases during the audit period. Coordinate with the District’s current fuel vendor to remove federal, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… seven-member Board of Education and operates two schools with approximately 1,100 students. Budgeted appropriations … obtained more than $1.6 million in new computer equipment with State and BOCES aid, resulting in no net increase in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentDryden Central School District – Financial Condition (2013M-396)
… unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all … reserved are necessary, reasonable and in compliance with statutory requirements. … Dryden Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. … Town of Enfield Purchasing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for the … a reasonable amount of fund balance. Provide the Board with monthly budget status reports. Develop and regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Hartford – Online Banking and Information Security (2016M-385)
… or a written agreement with the Clerk's private accounting firm or any third party used for IT services to outline the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… claims to recover part of the costs associated with these services. As a result, the District did not … for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively … or reviewed. The Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash collection policy. Require department …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Coeymans Hollow Fire District – Board Oversight (2021M-211)
… However, the Board did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211South Mountain Hickory Common School District – Financial Management (2022M-49)
… for reasonably anticipated increases or decreases. Comply with the surplus fund balance limit established by New York … all District assets. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mX.7 Overview – X. Guide to Vendor/Customer Management
… Customer File facilitates statewide reporting of the total funds received by customer and also allows the creation of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Perry – Water Accountability (2014M-31)
… have written procedures for reconciling the water produced with the water billed to customers. Village officials believe … for periodically reconciling the amount of water produced with the amount billed and remedy the causes of significant …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: … transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… and appropriations for the general, sewer and water funds. The Board planned for general fund operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102