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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, … all receipts and disbursements. … Canajoharie Central School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … bid as required by statute. … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… effectively overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Barrington – Financial Management (2017M-103)
… site, the Town’s financial records were not available for public inspection during reasonable times as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District … that benefits District taxpayers. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Wainscott Common School District – Financial Condition (2013M-268)
… 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and … that benefits District taxpayers. … Wainscott Common School District Financial Condition 2013M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 231
… certain agencies or titles required to have a fingerprint search through the Division of Criminal Justice Services (DCJS), except for employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingHancock Central School District – Financial Condition (2013M-187)
… 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock … compliance with statutory requirements. … Hancock Central School District Financial Condition 2013M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report … for shelter system management of homeless shelters in the City. The majority of shelters are operated by private …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesBainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Islip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Fort Plain Central School District - Claims Audit Process (2018M-50)
… as a result of this audit. … Fort Plain Central School District Claims Audit Process 2018M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Village of Lisle - Board Oversight (2018M-124)
… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and … Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendor