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Schenevus Central School District - Financial Condition (2018M-83)
… incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … on the general fund. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of … credit cards, when and how they can use the cards and what documentation is required. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssRockland County - Budget Review (B17-6-16)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … are reasonable. The County’s proposed 2018 budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Brentwood Public Library – Leave Accruals (2018M-26)
… a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal … Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationSouth Lewis Central School District – Financial Condition (2016M-83)
… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rondout Valley Central School District – Financial Management (2015M-296)
… fund balance. The District experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Worcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Weedsport Central School District – Payroll (2021M-179)
… business office personnel was inaccurate and/or did not have proper supporting documentation. The payroll clerk was … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
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)
… annual financial reports were filed in a timely manner and disbursements were supported and approved. Key Findings The Board ensured disbursements were supported and approved. However, the Board did not ensure: The service …
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)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mLoans – Divorce and Your Benefits
… taking into consideration the member’s age at retirement and whether they retired under a service or disability …
https://www.osc.ny.gov/retirement/members/divorce/loansWhitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22New Lebanon Central School District – Network User Accounts (2021M-30)
… use, access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectFranklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122