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Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCorinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsMount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mAbout this Report – 2023 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditCarthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 … of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish and adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Corporation (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings … No formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationLaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … adopt a written IT contingency plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the Authority’s financial operations for the period July …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302