Search
Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Herkimer County. The District, which operates four schools with approximately 1,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemState Police Bulletin No. SP-41
… for processing payments Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date … period 4L, check dated June 6, 2001 Contract Provisions and Eligibility Criteria Chapter 8 of the Laws of 2001 … 05/23/01 Earn Code: EQA Amount: $177 Payroll Register and Employee's Check The earnings code EQA will be displayed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsCity of Yonkers – Payroll (2017M-212)
… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Erie County Water Authority – Information Technology (2018M-9)
… have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Sherrill City School District – Reserve Funds (2017M-247)
… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on … to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were properly budgeting … Key Recommendations Review statutory requirements relating to the allocation of highway expenditures and adopt budgets … funds. Correct prior year accounting errors relating to the improper recording of financial activity between the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Sullivan West Central School District – Financial Condition (2014M-40)
… 1, 2012 through October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. … Sullivan West Central School District Financial Condition 2014M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board of Education. The District operates one school with 108 students attending kindergarten through grade six … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Kortright – Financial Management (2016M-397)
… an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total approximately … fund without clear plans for the use of these accumulated funds. The Board has not adopted long-term financial and infrastructure plans that set forth the Town’s objectives and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… to Department cash receipts, including procedures over recording, depositing and remitting cash receipts. Review and … fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash receipts are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationVictor Central School District – Information Technology (2016M-117)
… in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117