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Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Alfred – Incompatible Duties (2021M-99)
… Recommendations Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. … performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are supported by …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Chenango Valley Central School District -- Budget Review (B19-4-2)
… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWebsite Accessibility
… their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins that may … an endorsement of the products and are provided merely for convenience. Questions on use or installation should be …
https://www.osc.ny.gov/help/website-accessibilitySteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit organization authorized by SED to provide preschool special education services to children with … years. During our audit period, SteppingStone operated preschool special education full-day Special Class and … years ended June 30, 2017, SteppingStone also operated a preschool special education half-day Special Class program. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: CDTA Overtime Expenses and Ridership Growing
… The Capital District Transportation Authority’s (CDTA) … reported overtime payments accounted for 20 percent of the authority’s total employee compensation in the 2015 … The Capital District Transportation Authoritys reported …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingMental Health Education, Supports, and Services in Schools (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit … appropriations totaled $29.2 million. During the audit period, the District processed 2,943 claims totaling $23.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Cost-of-Living Adjustment – Article 14 Benefits
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … and the beneficiary is your spouse at the time of death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
Determine if Company officials ensured financial activity was properly recorded and reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57DiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… days of care than what was provided, according to an audit released today by New York State Comptroller Thomas P. … days of care than what was provided according to an audit released by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-care