Search

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash received from sales …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… Department officials monitored community-based agencies to ensure that services provided and payments made were in … officials obtained and reviewed backup documentation to verify that services were performed as required before … with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as agreed. Key …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

Canton Central School District - Claims Audit Process (2018M-186)

… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 million. Although the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Plattekill Library – Budgeting Practices (2017M-95)

… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Village of Croton-on-Hudson – Payroll (2017M-200)

… Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for overtime in … worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Town of Nanticoke – Financial Condition Management (2017M-186)

… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… expenditure projections in the District’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 while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Tuxedo Union Free School District – Financial Condition (2015M-360)

… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Beacon City School District – Budget Review (B6-13-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and … 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … costs. Key Recommendations Establish adequate procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Lockport Public Library – Claims Processing (2015M-192)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9