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North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Agencies Bulletin No. 1015
… Department of the Treasury announced that it is ending the sale of paper U.S. Savings Bonds through payroll deduction as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsShelter Island Union Free School District –Financial Condition (2014M-132)
… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was … Periodically review and reconcile the DMV pending-ticket log with the Court’s current caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… RPT of $22,382,352 does not include an additional $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of the … City departments for overhead services. The City complied with the law by adopting a local law to override the State’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… - pdf] We also released 8 letter reports to the following school districts: Downsville Central School District [pdf] , Eldred Central School District [pdf] , Fallsburg Central School District … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s … dated within the same calendar month. To comply with the Unique Invoice Number Requirements described above, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial … The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… for the 2012-13 fiscal year totaled $5.4 million. Key Findings The Board needs to improve its oversight and … the District’s electronic data is adequately safeguarded. Key Recommendations Develop and adopt budgets that include … of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNewark Central School District – Financial Condition and Claims Processing (2016M-267)
Newark Central School District Financial Condition and Claims Processing 2016M267
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is … the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less than budgeted appropriations … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School … overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for … are reasonable and necessary. Adopt a policy for reserves setting forth the planned balances to be accumulated in each reserve and how the reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Contract Advisory No. 3
… 4) New Expire Date. Not all of these are required fields when creating an amendment; one or a combination of fields can be used. However, only the information that is changing … need to be modified should be left blank. Specifically, when the amendment is extending the contract period, do not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical Program of the … clinical setting. From January 2017 through December 2021, United paid approximately $878 million for … drugs was paid. As of March 29, 2023, United recovered $254,188 of the improper payments. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Lewis County – Court and Trust Funds (2024-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1