Search
Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements … are adequate and comprehensive and that employees are paid in accordance with them. Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was established … disbursements made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting forth … Develop a comprehensive multiyear financial and capital plan. … The purpose of our audit was to review the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely manner. … Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… that the necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Pearl River Union Free School District – Competitive Procurement (2015M-363)
… and services in accordance with State General Municipal Law and the District’s purchasing policy. … Pearl River Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Newfane Central School District – Financial Condition (2015M-307)
… appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mChenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraCity of Albany – Payroll (2015M-110)
… the City’s payroll operations for the period January 1, 2013 through September 30, 2014. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in … any discrepancies found. … Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals