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Central Square Central School District – Fund Balance (2022M-196)
… at reasonable levels. Key Findings District officials did not accurately report the District’s surplus fund balance, … property tax increases each year, the increases may not have been necessary, considering the amount of excess surplus … of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … excluding several smaller programs which previously would have been subject to CMIA; and Required the State to notify … amendment to the TSA. Amendments may address, but are not limited to: Changes in funding techniques (i.e., methods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Parsons Child and … is an SED-approved special education provider located in Albany County. Among other programs, Parsons provides … resulted from Parsons misreporting revenue that should have been offset against program expenses on the correct CFR …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualSea Breeze Fire District – Board Oversight (2018M-269)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Mount Morris Central School District – Claims Auditor (2022M-131)
… a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because she did not ensure … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … totaling $58,320. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Bradford Central School District – Claims Auditor (2022M-157)
… a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because she did not ensure … had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … and independence. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfOversight of Telemental Health Services (2020-S-16) 180-Day Response
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16-response.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… $260,173 in non-mandated fringe benefits expenses (e.g., pension, health insurance) that were not proportionately …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … $15.5 million. Key Findings Village officials have not made a substantive effort to use available resources …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Newfane Central School District – Financial Management (2020M-88)
… ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and District officials properly … restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… (IT) equipment. Key Findings District officials did not maintain complete and accurate IT inventory records. As a … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified … location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking … not make any payment, the value of the benefit provided in excess must be included in the employee’s wages for income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsTuckahoe Common School District - Purchasing (2018M-228)
… of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Schuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the … during our audit period. Key Findings The Treasurers did not establish any procedures for processing the various … the County at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186