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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsOneida Public Library District – Cash Disbursements (2015M-20)
… Oneida Public Library District was established in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida City School District’s …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Alexander Central School District – Financial Management (2020M-64)
… each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… 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/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Glenham Fire District – Cash Disbursements (2016M-380)
… of Audit The purpose of our audit was to determine if claims were supported by adequate documentation, for … Key Findings Claims were paid before the Board reviewed or approved them. Four claims totaling $2,267 did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Opinion 94-32
… if fire department ceases to provide service outside village or if fire department is dissolved); (authority to … FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 96-17
… the municipal corporation or fire district is located, the authorization to attend is subject to the prior approval of the governing board of the municipal … should also determine that the conference has training value for the particular firefighters attending (24 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… inaccurate data to track service reliability and imposed only four penalties in four years. “When New Yorkers flip on … $5 million it was owed under that agreement, but has only been able to collect $1 million. PSC and DPS officials …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDisability Retirement – When Employees Retire
… individual filed the original disability application, only they may request a hearing. If you, as the employer, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementVillage of Hobart - Board Oversight (2018M-88)
… annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Dutchess County – Financial Condition (2013M-370)
Dutchess County Financial Condition 2013M370
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsCayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Ithaca – Information Technology (2017M-52)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52