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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate … contracts with an independent auditor to perform an annual audit of the Treasurer’s records; however, the last completed … The purpose of our audit was to determine if the District established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOrange County Community College – Information Technology and Financial Activities (2017M-111)
… million. Key Findings The Board did not adopt adequate IT policies that address appropriate computer use and security … the claims process. Policies and procedures over student accounts were insufficient. Key Recommendations … adopt a policy that outlines the process for maintaining student accounts. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mHealth Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, … services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Gouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer … operates two schools with approximately 985 students, is governed by an elected seven-member Board of Education. … the amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Utica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLyndonville Central School District – Financial Condition (2016M-143)
… 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. … plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Lackawanna City School District – Financial Condition (2014M-119)
… unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on short-term … borrowings. District officials do not prepare cash flow statements and therefore cannot assess the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Steuben County – Court and Trust Funds (2024-C&T-4)
… 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Audit The purpose of our audit was to assess the District’s oversight of financial operations and information … Key Findings District officials stated there was no audit committee active at the District. The District has not … logs. Key Recommendations Annually appoint an audit committee and enumerate its responsibilities in a charter. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andOpinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33SUNY Bulletin No. SU-301
… be re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Agencies Bulletin No. 916
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Date(s) September 2009 Performance Advance payments for PEF employees are effective: September 1, 2009 for employees with a Pay Basis Code of CAL The contract Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/916-september-2009-performance-advances-graded-and-ns-equated-grade