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City of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Contributing Toward Your Retirement – Article 14 Benefits
… to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If you are employed by more … one participating employer, once you join the Retirement System, all salary and service earned in connection with all …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected … leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurancePersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2016. Background During the period of our examination, the Department processed almost 7.6 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsElmira City School District – Financial Condition (2014M-348)
… budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Glen Aubrey Fire Company – Board Oversight (2022M-139)
… lease agreement’s terms and conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Cohoes City School District – Medicaid Reimbursements (2022M-107)
… for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The District … cycle to identify issues needing correction and follow up with providers to resolve issues and re-submit the claims. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term … capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … for retirement contributions for at least nine years, workers’ compensation for 10 years and unemployment for 31 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has … to perform their job responsibilities. Adopt written IT policies and procedures to address breach notification, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… pay dates. District officials did not develop policies or procedures related to the periodic review and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… Key Findings The Board did not develop written policies or procedures for claims processing. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the … School construction project and of the management company which assists with the School’s academic and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting … greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229