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Little Falls City School District - Financial Condition Management (2019M-67)
… to finance one-time expenditures or needed reserves, pay off debt or reduce property taxes. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … in place to manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Remsen Central School District - Claims Audit Process (2019M-86)
… Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we reviewed totaling … law, are presented to the claims auditor for audit and approval before payment. Ensure each claim is accurate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Albany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … and use excess funds in a manner beneficial to taxpayers. District officials generally agreed with our recommendations … Determine whether the Board and District officials properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a … of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Margaretville Central School District – Financial Management (2020M-46)
… limit. When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42REACH Academy Charter School - Cash Disbursements (2019M-130)
… document and verify that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… action. 1 As of April 22, 2019, the District had six Board members and one vacant seat. 2 The School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Bemus Point Central School District - Capital Projects (2019M-212)
… Audit Objective Determine whether the District properly and transparently used capital project resources. Key … to voters. Properly approve all change orders and competitively bid change orders exceeding the statutory … Determine whether the District properly and transparently used capital project resources …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Hewlett Bay Fire District
… was to assess the District’s procedures for procuring professional services and internal controls over information … policy does not require competition for the procurement of professional services. The District did not always enter into written contracts with professional service providers. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtState Police Bulletin No. SP-166
… fees. Affected Employees Employees in Bargaining Units 07 and 17 represented by the Police Benevolent Association of … and agency shop fees for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description Amount 07 469 PBA, NYSP 07 Dues $42.61 07 489 PBA, NYSP 07 A/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andProtest Procedures
… procedures for state agencies and public authorities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/protest-procedures