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Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Enfield – Purchasing (2016M-377)
… 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsVillage of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209State Comptroller DiNapoli Releases School Audit
… not determine whether all money collected was accounted for, properly remitted and deposited. Other than minor … exceptions, disbursements were properly supported and for legitimate purposes; however, ECA deposits were not … of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditSouth Seneca Central School District – Financial Management (2015M-255)
… audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $23 million. … reserve fund balance levels or defined its intentions for using reserves as a financing source for capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which operates six schools with approximately 3,375 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for … Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCanastota Central School District – Payroll (2016M-56)
… the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the separation … payments are made according to the terms of negotiated employment contracts. … Canastota Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
… six schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. Budgeted … procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fUnified Court System Bulletin No. UCS-133
… (Administration). Current Code Updated to 0001 0001 if new salary is below the maximum Salary Rate 2008 if new salary is equal to the maximum Salary Rate 0003 0001 if … 25. This will give agencies time to correct the employees’ records if necessary, before automatic processing takes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityOpinion 92-8
… who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the … other general or special law", municipalities are eligible for "repayment" of specified percentages of the total project … obligations issued by the New York State Thruway Authority for the purpose of financing the capital costs of local …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 95-8
… COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section 1349(2)(e) and (f) of the Civil … general fund revenues for use only for purposes of the claiming authority or claiming agent. Distributions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8