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Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for. Key Findings … support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds spent are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mSouthern Cayuga Central School District – Financial Management (2015M-224)
… The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Newport – Financial Management (2017M-12)
… condition for the period June 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Wyandanch Union Free School District – Budget Review (B23-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79City of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … the amounts budgeted for police and firefighting overtime is likely underestimated by $830,000. City officials have not …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Port Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… a district corporation of the State, distinct and separate from the Town of Thompson and Village of Monticello in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… voters. District officials overestimated appropriations from 2015-16 through 2018-19. We project appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42XII.6.O Paying Retainage – XII. Expenditures
… A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract encumbrance) should reflect the total contract liability amount, including the amount that will be … to the payment process should be directed to the Bureau of State Expenditures’ Customer Service Help Desk at (518) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… through January 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four … The Board has not adopted an investment policy, which is required by law, or any policies or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… New York State Comptroller Thomas P. DiNapoli, Jefferson County … of the Inspector General (HUD OIG), and the New York State Police today announced the pleas of former West …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely … purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized … bank always has the current appointed check signers on record. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Police Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55