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Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Shawangunk - Sewer District Charges (2018M-122)
… Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … 2017 or a balance in excess of 844 percent of the District’s average annual expenditures. Key Recommendations Consult …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalGenesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the … The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … been paid, led to overbilling. Key Recommendations Ensure up-to-date accurate residency records are maintained and … are reconciled with the billing spreadsheets. Prepare all bills on an FTE basis. Ensure that accurate and timely …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2State Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or … procedures and deadlines. Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sVillage of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … allowed a third party to collect Village money. The rates for service types indicated by the patient care records and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and … initiate corrective action. … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Lake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202IX.7.J Final Reports – IX. Federal Grants
… transactions against the grant before the final report can be filed. If agencies need to process additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Longwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Town of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … not follow their procurement policy and seek competition for project related professional services totaling more than … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexCUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City … Office has requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceBelfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m