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XII.5 Overview – XII. Expenditures

… for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … vouchers and supporting documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overview

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… Purpose of Audit The purpose of our audit was to determine whether … meals offered to students were nutritious and prepared in the most economical and productive manner for the period July …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… The Authority, which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246

II.3.B Establish Control – II. New York State Financial Accounting

… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … accounting and release of payments during the fiscal year, contract encumbrances, and the carryover period for an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … selected their cafeteria vendors after advertising for competitive bids, District officials could have saved … vendor. Key Recommendations The Treasurer should account for all cafeteria expenditures in the cafeteria fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Salem Central School District - Purchasing (2019M-105)

… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Town of Seneca Falls - Procurement (2018M-143)

… $1.13 million). Town officials did not: Seek competition for eight professional service contracts totaling $384,400. … statutes and policy requirements. Develop procedures for procuring professional services to award contracts above … should be solicited, including written requests for proposals, written quotes or verbal quotes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Village of Suffern – Financial Condition (2013M-273)

… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Roslyn 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-241

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … of the activity fund. Collections that were remitted to the central treasurer often did not have supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

North Bellmore Union Free School District – Financial Condition (2014M-47)

… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Review fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47

New Rochelle City School District – Financial Condition (2013M-377)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Hilton 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-220

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Harborfields 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-38