Search

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central School District – Nonresident Tuition (Broome and Chenango … New York State Comptroller Thomas P DiNapoli today announced the following school district audit has been …

https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-audit

Cortland County Industrial Development Agency – Project Management (2015M-303)

… project management practices for the period January 1, 2014 through June 30, 2015. Background The Cortland County Industrial Development Agency is an independent public benefit corporation created in 1974 … to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Town of Lewisboro – Financial Condition (2014M-309)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … plan. Key Recommendations Develop a realistic plan to accumulate and maintain a reasonable amount of fund … funds. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term needs. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Accounts Payable Advisory No. 65

… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65

Town of Hillsdale – Justice Court Operations (2014M-312)

… approximately 1,900 residents. The Town, which is governed by an elected five-member Town Board, maintains a Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)

… five-member Board of Directors: the County Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …

https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360

Accounts Payable Advisory No. 13

… attention that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. … to utilize voucher matching is unacceptable and that this practice must stop immediately. The voucher matching … in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs

Village of Speculator – Claims Auditing (2017M-25)

… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25

Town of Italy – Multiyear Planning (2017M-53)

… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53

Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with … The District is governed by an elected five-member Board of Education. General fund appropriations for the 2014-15 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m

Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)

… for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background The Brookhaven-Comsewogue Union Free School District is located in the Town of Brookhaven in Suffolk County. The … operates six schools with approximately 3,700 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-services

Avoca Central School District – Separation Payments (2015M-273)

… District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273

State Agencies Bulletin No. 259

… this deduction. Effective Date Immediately OSC Actions The insurance company, Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions No action is necessary unless the employee has … deduction. Questions Employees' questions concerning this insurance program should be directed to Future Planning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378

Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)

… boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $313 million. Key Finding BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164

Morristown Central School District – Claims Audit Process (2016M-257)

… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257

Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)

… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education

Chazy Union School District – Payroll (2015M-252)

… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, … District officials established adequate procedures for payroll to ensure employees were accurately paid at their … determined that the various procedures for the District’s payroll process provided adequate supervision and oversight. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252