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East Rockaway Union Free School District – Purchasing (2015M-253)
… and procedures. Ensure that professional service providers sign contract agreements with the District before they begin …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Franklinville Central School District – Financial Management (2017M-49)
… practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District … General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Ogdensburg City School District – Payroll (2016M-250)
… budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Babylon Union Free School District – School Lunch Operations (2016M-243)
… District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. … cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mState Police Bulletin No. SP-241
… Purpose: The purpose of this bulletin is to notify agencies of new voluntary insurance deduction codes for the New York … The purpose of this bulletin is to notify agencies of new voluntary insurance deduction codes for the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesDiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York State Comptroller Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers by New York state and New York City. State agencies have spent $316.2 million in … New York State Comptroller Thomas P DiNapoli today launched a …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersKings Park Central School District – Fuel Inventory (2015M-282)
… July 1, 2014 through July 31, 2015. Background The Kings Park Central School District is located in the Town of … Kings Park Central School District Fuel Inventory 2015M282 …
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)
… on file. School officials do not prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year … 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
… any payroll check to OSC for a partial refund if either of the following situations exist: The employee is still actively employed by your agency or you know he/she is transferring to another state agency. The employee is due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Lake Pleasant – Credit Cards (2016M-432)
… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, 2015 … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s … of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… complete report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Victor – Financial Management (2015M-166)
… of our audit was to evaluate the Village’s financial management practices for the period June 1, 2013 through July … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Stephentown – Records and Reports (2012M-209)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed … Key Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …
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)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy … for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202