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Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … $16.4 million. Key Findings District officials have generally taken appropriate action to manage the District’s financial condition. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174New Paltz Central School District – Financial Condition (2014M-38)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. … Board of education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $52 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. … Mount Markham …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Madison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mEden Central School District – Payroll (2017M-11)
… the accuracy of payroll, particularly in situations where wages or pay rates change or when there are additional … adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Town of Lewis – Highway Purchases (2014M-103)
… goods and services. Authorize payment of claims only after the receipt of goods or services and only when claims …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mUnified Court System Bulletin No. UCS-116
… Increment Code). Current Code Updated To 0407 4 digit Max Year of Current Grade 0507 4 digit Max Year of Current Grade 0004 04 with 2 digit Year for future application of 37.9 003 as a result of USP if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-133
… Increment Code). Current Code Updated to 0408 4 digit max year of current grade or 0512 if salary is between 1st and 2nd longevity steps 0508 4 digit max year of current grade 0004 04 with 2 digit year for future application of 37.9 0003 as a result of USP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityComptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Essex County) The treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … authority and the City’s ability to increase property taxes may be limited in future years if property values do …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Comptroller DiNapoli Releases School Audits
… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and