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Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… secured during the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … Officials did not always properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mWillsboro Central School District – Financial Condition (2015M-362)
… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Clyde-Savannah Central School District – Financial Condition (2015M-338)
ClydeSavannah Central School District Financial Condition 2015M338
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates … to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 or earlier. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesState Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIrvington Union Free School District – Fixed Assets (2022M-89)
… of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting … was accurate and complete and if internal controls over cottage rental collections were adequate and operating … The purpose of our audit was to determine if the accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to finance operations and overstating appropriations … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88