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Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Brushton-Moira Central School District – Financial Condition (2015M-340)
… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Harpursville Central School District – Financial Management (2013M-261)
… during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the … 21 percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure … District taxpayers. Review all reserve balances and transfer excess funds to unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Chenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in … the District is currently financially stable, relying on one-time revenues combined with decreasing revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Connetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical computer functions and personal, private and sensitive … accordance with the local law. Update computer policies, monitor compliance, provide training and address the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key … were not sufficient to allow the Council to effectively manage the City’s financial operations and capital projects. … reports to allow the Common Council Council to effectively manage financial operations and capital projects …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… in the server and Internet service rooms to better protect the District’s IT assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… check images, receive monthly financial reports, audit bills (claims) prior to payment or compare cash collections … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software system were …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication and the larger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take … Treasury State Agreement, AP vouchers will be held in the billing process systematically until such time that the … For additional CMIA information see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewWilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… As a result, the roles and responsibilities of each party may not be understood by all parties resulting in … compliance with the data, network and security access policy. Disable unneeded network and financial software user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software