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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured … Key Findings While School officials ensured resident district tuition billings were adequately supported for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAddison Central School District – Procurement of Professional Services (2023M-6)
… professional services. Key Findings District officials did not seek competition for most professional services in … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Tuckahoe – Financial Condition (2015M-88)
… for three budget modifications implemented during 2012-13, no other budget modifications were implemented for 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Fishers Island Waste Management District -- Purchasing (2015M-292)
… requirements. Document the reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. … Fishers …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive developments … is working towards, this could result in even better news for riders as substantial cuts could be put off until 2024. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetClyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through … Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is … Key Findings The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Duanesburg – Financial Records and Reports (2020M-116)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116State Agencies Bulletin No. 1887
… bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave Program. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are affected. Background: The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase