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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gilboa-conesville-central-school-district-2022-175.pdfScarsdale Union Free School District – Overtime (2022M-105)
Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/scarsdale-union-free-school-district-2022-105.pdfMount Morris Central School District – Online Banking (2022M-99)
Determine whether the Mount Morris Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-morris-central-school-district-2022-99.pdfJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-lewis-hamilton-herkimer-oneida-board-of-cooperative-educational-services-2022-128.pdfWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/worcester-2022-75.pdfCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cobleskill-richmondville-2022-47.pdfCity of Lackawanna – Garbage Collection Fees (2021M-206)
Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lackawanna-2021-206.pdfOntario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ontario-county-four-seasons-development-corporation-2021-197.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate employee separation payments.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-co-boces-2021-171.pdfNew Hartford Central School District – Payroll (2021M-149)
Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdfDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… bridges in 2012, a decrease of $49 million (five percent) from 2010. A 2013 study projected local transportation needs … infrastructure investment as well as spending restraints from the state’s property tax cap. Municipal infrastructure … for infrastructure projects. Outstanding capital debt for all counties, cities, towns and villages in New York topped …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetHomeless Services Housing Needs Assessment
… – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. Our prior … to permanent housing, 70% (101 clients) did not exit the shelter and transition to permanent housing, as …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentEfforts to Collect Delinquent Taxes
… amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers. The audit … a tax debt has been billed and the taxpayer has exhausted all applicable protest rights, or protest rights have … actions through its Civil Enforcement Division. Not all debts include a tax amount; some include only penalties …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesSUNY Bulletin No. SU-332
… provide agency instructions for processing the April 2021 and April 2022 Retroactive General Salary Increases and July 2021 and July 2022 Retroactive Discretionary Salary Increases. … provide agency instructions for processing the April 2021 and April 2022 Retroactive General Salary Increases and July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryValley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials … technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154