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North Rose-Wolcott Central School District – Financial Management (2016M-22)
… financial management for the period July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central … Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. Key Findings There is no written plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Town of Tyre - Long-Term Planning (2019M-61)
… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … costs. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Agencies Bulletin No. 2003
… list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor Garnishment (ex. … against their wages. Effective Dates: Effective as of 02/24/2022. Agency Actions: Agencies should continue to notify … Payroll Garnishment mailbox. … State Agencies Bulletin No 2003 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsMount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of Danby and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233State Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditUtica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Maine-Endwell Central School District - Leave Records (2019M-40)
… or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… Determine whether the District procured goods and services in accordance with District policy and procedures. Key … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … could not determine whether penalties of $456 that should have been paid were actually collected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading … budget. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities … analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a … major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for procuring …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Wappingers Central School District – Professional Services (2022M-88)
… procurement policy. Key Findings District officials did not always seek competition or comply with the District’s … use competitive methods, as required by District policy, to select 40 professional service providers who were paid … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Ripley Central School District – Financial Management (2021M-23)
… [ read complete report - pdf ] Audit Objective Determine whether the Ripley … Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The … not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Watervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34