Search
Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … within the statutory limit. District officials were unable to demonstrate why $4.2 million in fund balance should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mSilver Creek Central School District – Financial Management (2022M-153)
… officials: Overestimated general fund appropriations by $6.7 million and appropriated $2.7 million of fund balance … fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 percentage points. Overfunded four reserve funds by as much as $2.3 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsGoshen Central School District – Financial Condition (2017M-46)
… seven-member Board of Education, operates four schools with approximately 2,900 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170State Agencies Bulletin No. 308
… 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to … Potter at (518) 486-1000. Please make sure no position numbers are tied to the position pool that is to be deleted. … and April 4, 2002-Institution.Note: Any line numbers submitted need to also be reported to NYSTEP first. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … Background The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which … to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve … that result in the appropriation of fund balance that will not be used. Review the appropriateness of the reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… complete report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials … Determine whether Johnson City Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andPride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through July … to address several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide … is immediately and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsEast Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, … at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years