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Glens Falls Common School District – Financial Condition (2015M-66)
… 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … Superintendent with the responsibility of assigning access rights (administrative rights) to the financial application, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedBeekmantown Central School District – Payroll (2017M-26)
… whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, … is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed … District officials accurately paid employees’ salaries and wages. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Ellicottville Central School District – Purchasing (2014M-177)
… April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, … Ellicottville Central School District Purchasing 2014M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Northville Public Library – Cash Disbursements (2015M-53)
… and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member Board of … elected by the residents of the Northville Central School District. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Opinion 99-10
… PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- … Whether the maximum term of an energy performance contract to be entered into by …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mCentral Square Central School District – Fund Balance (2022M-196)
… District had relatively modest property tax increases each year, the increases may not have been necessary, considering … surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, … in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Opinion 96-17
… the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer … expenses of volunteer firefighters attending an emergency medical services conference if the board of fire … expenses of volunteer firefighters who attend an emergency medical services "conference", presented by a State agency, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Lackawanna City School District - Tuition (2019M-59)
… student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Dundee Central School District - Information Technology (2018M-74)
… officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Cohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect formula was … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingOpinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (authority to cover fire district fire commissioners under State health insurance plan) CIVIL SERVICE LAW, §§160, … district may not be provided health insurance through the State health insurance plan at the expense of the district. …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Extra-Classroom Activity (2015-MR-5)
… officials should ensure that the Treasurer, faculty advisors and student treasurers are follow the District’s … appropriate accounting records. The Treasurer and faculty advisors should provide adequate oversight to student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Opinion 2000-4
… designed to provide an incentive to certain employees to stop their employment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing