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Central Square Central School District – Claims Auditing (2016M-292)
… Oneida County. The District, which operates seven schools with approximately 3,800 students, is governed by an elected … reports the results of the claims audit in accordance with previously established Board policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Essex County. The District, which operates one school with approximately 100 students, is governed by an elected … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Little Flower Union Free School District – Tuition (2015M-233)
… million. Key Findings The District does not have contracts with four home school districts or counties. The District has … has a written agreement including specific payment terms with all home school districts and counties. Continue efforts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233New Rochelle City School District – Financial Condition (2013M-377)
… New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is … million. Key Finding The District has adopted budgets with realistic revenue and expenditure estimates. However, it …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Yorkville – Budget Review (B3-13-7)
… account. The Village’s tentative budget complies with the tax levy limit. Key Recommendation Consider … would give the Village some flexibility in dealing with unexpected events. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of North Castle – Cash Disbursement (2013M-32)
… are appropriately designed and operating effectively with the exception of bank reconciliations, which have not … are prepared for June 2012 and months thereafter, with all reconciling items being resolved in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Eagle – Wind Power Revenues (2014M-125)
… that the amounts received were accurate and complied with the contracts’ terms. The Board has not yet developed a … the renewal energy company are accurate and in accordance with applicable agreements. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Village of Muttontown - Board Oversight (2018M-251)
… periodically seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) … required by law. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Village of Canastota - Board Oversight (2018M-256)
… The Treasurer did not file annual financial reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a … time worked is accurately paid. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Wawarsing - Recreation Department Records (2019M-20)
Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to … Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and compost passes and investigate any differences with inventory records. Agency officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… plan for reserves is prepared and submitted in accordance with District policy. Officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Niagara Charter School - Information Technology (2018M-172)
… IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection … its appropriate safeguarding. School officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Ausable Valley Central School District - Claims Auditing (2018M-190)
… Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… balance. Ensure that unrestricted fund balance complies with the statutory limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestfield Academy and Central School District - Financial Management (2018M-67)
… adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 million appear to be … and reasonable. District officials generally disagreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mElba Central School District - Financial Management (2018M-96)
… condition. 1 Key Findings The Board adopted budgets with overestimated appropriations averaging $950,000. As a … and reasonably funded. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Loan Payroll Deductions – Legacy Reporting
… on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our Call … only have to report a single loan deduction for members with outstanding multiple NYSLRS loans. Payments from that …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 88-2
… of (means of financing collection in villages) MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A … benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may … classes of users (NY Const, art I, §11; Elmwood-Utica House v Buffalo Sewer , 65 NY2d 489, 492 NYS2d 935; Opns No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2