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Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt … did not have adequate supporting documentation. The School did not have written agreements with six service …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… Court activities, including the segregation of the clerks’ duties. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232New York Mills Union Free School District – Procurement (2020M-79)
… duties. Officials did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers totaling $89,421. No written … for proposals (RFPs) to solicit competition when seeking professional services. Obtain verbal and written quotes as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… officials effectively managed the District’s financial condition. Key Findings District officials can do more to effectively manage the District’s financial condition. District officials overestimated appropriations by … officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… or plan to take corrective action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… recording, and reconciling of School meal and field study revenues. Monies received are held by the Coordinator … cash receipts reconciliations for School meal and field study collections be performed by someone independent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mTown of Vestal – Capital Acquisitions (2013M-78)
… for the period January 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an … of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… estimates based on available current data and historical trends. Develop a plan to reduce the amounts of surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign … written financial policies and enforce compliance. Review claim vouchers and supporting documentation to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… system created by the New York State Education Department (NYSED), Office of the Attorney General and Office of the State Comptroller. The system is available through the NYSED Business Portal. Each school district BOCES has a …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053