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Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student … has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Schuylerville Central School District – Fund Balance (2016M-113)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andSchenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … District officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local … unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… [read complete report – pdf] Audit Objective Determine whether the Town of … detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence Requirements Contact Reports Processing Unit at [email protected] Due … Resources from this Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … entire amount of the deposit on plans and specifications for the performance of public work submitted by each … must also return an amount equal to the deposit for one of the additional sets of plans and specifications …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state … that receive federal, state, or local government funding" for the joint purchase of goods, supplies and services. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Tompkins County – Solid Waste (2014M-336)
… being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The … effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling program has …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices … in northeastern New York State and has a population of approximately 51,600. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… payments made in the SFS for various purposes, including internal audits and certifying the internal controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82