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Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Town of Big Flats – Financial Management (2013M-170)
… procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, … excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Belleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the … selected their cafeteria vendors after advertising for competitive bids, District officials could have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mLittle Flower Union Free School District – Tuition (2015M-233)
… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Continue efforts to collect all past-due amounts billed. … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … the responsible claims auditor. Non-BOCES claims that did not have adequate supporting documentation were approved for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Contract Participation of Minority- and Women-Owned Business Enterprises
… Development. Background Article 15-A of the New York State Executive Law (Law) requires State agencies and public authorities to promote the … Transportation Authority (MTA) reported to DED total contract expenditures of $1.1 billion for State fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesVillage of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New … The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings County and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCity of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Operational Advisory No. 6
… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all … should now contain the appropriate lapse date. The Office of the State Comptroller (OSC) has updated the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, … 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and refuse collection …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16City of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … reasonable, and whether the City took appropriate action on recommendations in our previous budget review issued in …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Geneseo Central School District - Online Banking (2019M-172)
… accounts was limited. Provide information technology (IT) security awareness training to employees. In addition, … Ensure that officials and employees receive adequate IT security awareness training. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District … findings in our report. Appendix C includes our comments on issues officials raised in their response. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to Manual …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manual