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Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… $31.6 million. Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for funding … is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationFriendship Central School District –Procurement (2016M-175)
… services through the use of RFPs and written or verbal quotes. Require strict adherence to the requirements of its … policy including retaining required documentation such as quotes. The Board should require the purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… two schools with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 million. Key Findings The Board … payrolls. Three employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Village of Hempstead – Budget Review (B17-7-6)
… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 … rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… million were not deposited within 10 days, as required by Town Law Section 29.The collections were deposited an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80University Preparatory Charter School for Young Men - Payroll (2023M-123)
… records for 25 of the 138 individuals employed by the School and determined: Officials lacked records to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… of employees’ FSA and DCAP accounts, as required by the written services agreement. Annually reconcile FSA and … to ensure the proper use of forfeited funds returned by the administrator. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWatervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Portland – Water Operations (2017M-45)
… gallons, or 40 percent of total production. Inaccurate master meters and customer meters have contributed to the … that water customer meters are working properly and that master meters are working properly and are recalibrated as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Agencies Bulletin No. 2142
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks dated July 5, 2023, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… for each reserve, optimal funding levels, and conditions under which the funds will be used and replenished. BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39City of Olean Housing Authority – Board Oversight (2016M-93)
… low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for … among other things, the services to be provided by the firm and the consideration to be paid by the Authority. … City of Olean Housing Authority Board …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170