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Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Village of Madison - Collections (2023M-160)

… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Schenectady City School District – Math Workbook Inventory (2023M-65)

… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Corning City School District – Claims Auditing (2023M-105)

… independently audited. District officials generally agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Controls Over Cash Advance Accounts (Follow-Up)

… 2016, Parks was authorized to have three advance accounts with a total value of $313,090, as follows: Change Fund – …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

State Agencies Bulletin No. 900

… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecks

State Agencies Bulletin No. 973

… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecks

Village of Suffern – Budget Review (B17-6-8)

… budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax levy of …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8

Town of Stafford – Capital Projects (2024M-17)

… financial reports to the Board. Town officials disagreed with certain aspects of our findings. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Fallsburg Central School District – Financial Condition (2014M-33)

… nine-member Board of Education and operates two schools, with approximately 1,490 students. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… five-member Board of Education, operates three buildings with approximately 650 students. Budgeted appropriations for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory