Search
New Rochelle City School District – Financial Condition (2013M-377)
… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … nine-member Board of Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding … fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… one cafeteria that services approximately 490 students and 100 employees, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 … into the District’s financial system was not reviewed for accuracy. Key Recommendations Require employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. … the central treasurer receives supporting documentation for all activity fund cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Islip Union Free School District – Financial Condition (2015M-283)
… period July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town … East Islip Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38State Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code … increase the biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background … Village of Suffern Budget Review B6168 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning … Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments for land purchases). … onto SFS and maintain all documentation in support of the payment in accordance with the record retention policy …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount … Comptroller will establish appropriation and segregation control records based on the enacted legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOverview – Enhanced Reporting
… . You report this information using the enhanced reporting format, which accepts more data than the previous legacy format and makes getting member information to NYSLRS faster …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewBroadalbin-Perth Central School District – Cash Management (2020M-65)
… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m