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Lindenhurst Union Free School District – Credit Cards (2016M-179)

… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Churchville-Chili Central School District – Financial Management (2015M-354)

… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Village of Hempstead – Budget Review (B17-7-6)

… revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires … the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant revenue …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Town of Somers – Justice Court (2013M-198)

… of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately $317,000 in …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Town of Carlisle – Fund Balance (2017M-106)

Town of Carlisle Fund Balance 2017M106

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

City of Elmira – Financial Condition (2017M-90)

… January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a … City of Elmira Financial Condition 2017M90 …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Eldred Central School District – Budget Review (B4-15-3)

… does not account for the probable return of $200,000 in building aid to the State Education Department. The proposed … documentation. Make a provision for repayment of the building aid and continue to monitor the use of unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Corinth Central School District – Financial Condition (2015M-68)

… Luzerne in Warren County. The District, which is governed by an elected seven-member Board of Education, operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Town of Scriba – Board Oversight (2017M-83)

Town of Scriba Board Oversight 2017M83

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the … records were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Carthage Central School District – Financial Condition (2014M-138)

… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … Carthage Central School District Financial Condition 2014M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Village of St. Johnsville – Records and Reports (2015M-1)

… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund … unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 … did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer fund’s …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Village of Clayville – Board Oversight (2015M-115)

… each vendor claim for appropriateness before approving the abstract of claims. Include all revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a … owners under its local law establishing a tax relief rebate program without a special act from the State …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Town of Carmel – Selected Financial Activities (2015M-201)

… Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline … to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

CUNY Bulletin No. CU-393

… To explain procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect … Earn Code HBB and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of … explains procedures for entering payments into the Time Entry page …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycle

CUNY Bulletin No. CU-352

… To explain procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect … Code HBB and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of … explains procedures for entering payments into the Time Entry page …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycle