Search

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were overfunded …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Fabius-Pompey Central School District – Information Technology (2016M-237)

… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

State Agencies Bulletin No. 1187

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-association

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund … The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… and managed user accounts and permissions in financial and student information applications. Key Findings District … manage user accounts and permissions in financial and student information applications. As a result, there is a … risk that network resources, financial data and student information could be inappropriately altered, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Copiague Fire District – Credit Card Purchases (2019M-98)

… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Irvington Union Free School District – Fixed Assets (2022M-89)

… television and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete … The purpose of our audit was to determine if the accounting for capital projects was accurate and complete …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

Town of Minden – Budgeting (2014M-366)

… 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of … portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …

https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366

Newfane Central School District – Financial Management (2020M-88)

… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Otsego – Financial Condition (2013M-307)

… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion … The purpose of our audit was to assess the Towns practices regarding …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

Town of Milford – Justice Court Operations (2014M-279)

… The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by … reported to the State Department of Motor Vehicles (DMV). The Justices did not implement sufficient mitigating … Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Tri-Valley Central School District - Financial Management (2020M-17)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Victor Central School District - Financial Management (2019M-62)

… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

State Agencies Bulletin No. 1245

… Purpose To inform agencies of OSC’s automatic processing of the April 2013 Performance Advances and provide … Services BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Effective Date(s) The … To inform agencies of OSCs automatic processing of the April 2013 Performance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performance