Search
Canandaigua City School District – Procurement of Professional Services (2015M-133)
… 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected nine-member Board. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Kings Park Central School District – Fuel Inventory (2015M-282)
… July 1, 2014 through July 31, 2015. Background The Kings Park Central School District is located in the Town of … Kings Park Central School District Fuel Inventory 2015M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred … fund to the general fund. Obtain Board approval for transfers to reserves. Update and adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau … Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … to increased reliance on a remote learning environment and administrative operations, protecting IT assets becomes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tri-Valley Central School District - Financial Management (2020M-17)
… was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and … realistic estimates of revenues and appropriations based on historical trends or other known factors. Comply with the … budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningState Police Bulletin No. SP-151.1
… a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees … Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPutnam Central School District – Fund Balance Management (2020M-27)
… Determine whether District officials effectively managed the general fund balance. Key Findings District officials … Determine whether District officials effectively managed the general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27DiNapoli Statement on NYC's 2025 Budget Modification
… due to a steadily declining population, as well as lower pension and debt service spending, in the current year. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationPartial Lump Sum Payment – Special 20- and 25-Year Plans
… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… to a portion of the Town. The Company is governed by a seven-member Board of Directors elected by the members of the Company. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … Company bylaws did not provide guidance for using debit and prepaid cash cards. Key Recommendations Examine bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over