Search

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

… Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and … during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability …

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

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

… The Agency had 11 active projects as of June 30, 2015. Key Finding Agency officials have developed adequate … to the firms or businesses in the tax exemption program. Key Recommendations There were no recommendations as a result …

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)

… to accumulate and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear …

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

State Comptroller DiNapoli Releases School District Audit

… Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central …

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

Lackawanna City School District - Contractual Services (2019M-23)

… report - pdf] Audit Objective Determine whether payments for contractual services were accurate and supported. Key … Board-approved contracts or agreements were on file for service providers. Payments to two service providers … the written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23

Windsor Central School District – Cafeteria Operations (2016M-130)

… is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates … a federally funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)

… 2015-16 fiscal year totaled approximately $51.5 million. Key Finding BOCES’ policy or procurement guidelines do not … for proposals, in procuring professional services. Key Recommendation Revise its policy to require the use of an …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

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

… rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 …

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 …

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

Accounts Payable Advisory No. 13

… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …

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

Indian Lake Central School District – Claims Auditing (2016M-15)

… the 2015-16 fiscal year total approximately $6.3 million. Key Finding The Board did not appoint a claims auditor, nor did it perform the claims auditing function. Key Recommendation Ensure that a deliberate and thorough …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings District officials have established adequate … deficiencies, which we discussed with District officials. Key Recommendation There are no recommendations for this …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

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

… Services (BOCES) is an association of 56 component school districts which educate more than 202,000 students. …

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)

… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …

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

Greenwich Central School District – Claims Auditing (2016M-37)

… The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37

State Agencies Bulletin No. 259

… OSC Actions The insurance company, Future Planning Associates, will send OSC a file to start and/or cancel the … insurance program should be directed to Future Planning Associates, at 1-800-828-6623. Questions regarding this …

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