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Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations … Our initial report, issued June 24, 2010, found that the New York City Department of Education’s (DoE) John F. Kennedy … Funds (2009-N-11) New York City Department of Education: Michelangelo Middle School – Management of General School …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company … Treasurer of the fire company disclosing his interest in the 2015 and 2016 contracts or of the member recusing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our … Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report 2006-S-11) and a follow-up to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … were in compliance with the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and develop a plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. The Authority’s IT system recently …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Clerk-Treasurer maintained accurate accounting records or that duties were properly segregated. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the … and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a timely manner. Since 2007, the Town has incorrectly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Village of Endicott – Budget Review (B4-13-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Enlarged City School District. The Library is governed by an elected nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92City of Olean – Budget Review (B1-13-2)
… in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Wyoming Central School District – Financial Management (2016M-67)
… 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the … Key Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120