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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million … but not properly recorded in the inventory records and 38 of these assets that cost over $176,000 were also not tagged … assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Fine Fire District – Board Oversight (2023M-81)
… officials generally agreed with our recommendations and have indicated they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81State Agencies Bulletin No. 298
… rules, rates, and limits effective 01-01-2002. The yearly regular contribution amount for Deferred Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial audit report, which was issued on October 23, 2008, examined the actions taken by the Thruway Authority … are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department … through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of … dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep adequate records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraStamford Central School District – Fund Balance Management (2022M-199)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2136
… of a new earnings code that will be used to correct employee tax balances. Affected Employees: All employees who … new Earnings Code TBA (Tax Balance Adjustment) to correct employee tax balances. OSC will identify all employees who … of a new earnings code that will be used to correct employee tax balances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… with appropriate units in OSC that may be impacted by the change would be initiated for their input. Based upon the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… despite steady employment gains and state tax rates that have already increased to maximum permissible levels,” …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundLockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… the health, economic, and social impacts of the pandemic. "I am pleased to see the budget will provide tax relief and … the state’s long-term fiscal standing. "My office will analyze the final enacted budget and release a detailed … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… assistance should be recaptured from those business that fall short of performance goals in compliance with TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 2014 and 2016 (to $1.6 million). District officials have not established the levels of fund balance to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… reimbursements make travel and conference expenses a risk area that creates the need for diligent oversight. A long … expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and inadequate … even when the local government or school district's credit card was used for these expenses. Extension of trips …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction