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Oneonta City School District –Financial Condition (2013M-165)
… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterWestmoreland Central School District – Financial Condition (2014M-283)
… actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… in all buildings by 35 percent relative to 1990 (or alternate base year) levels, and to establish agency-wide …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAfton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182XII.8.C Payment Intercepts – XII. Expenditures
… entity. This section provides Business Units with guidance on how to request OSC to intercept a payment from a Business … identified by the Business Unit, as well as instruction on how to proceed. If you have questions regarding payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… receipts received at the circulation desk. Ensure that on a daily basis two employees count the cash receipts … the amounts collected as recorded in the system and on the cash register tapes with the amounts remitted for …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Personal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259White Plains City School District – Financial Management (2020M-71)
… and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. … that would be added to the reserves during the fiscal year. Key Recommendations Adopt annual budgets that contain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71