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York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial plan. … website: Final annual budget, external audit reports and CAP. Comprehensive budget documents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office … Automobile Travel (AC 160-S) and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing option. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Otselic – Selected Financial Operations (2012M-220)
… – including maintaining accounting records and reports, collecting community development loans, preparing and collecting water billings, performing the cash receipt and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Islandia – Procurement (2021M-203)
… Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues Village officials raised in their response. … Determine whether Village of Islandia …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Loan Payroll Deductions – Enhanced Reporting
… deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232New York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did … maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… complete report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) … personal, private and sensitive information (PPSI) on the financial server was adequately protected from …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of South Bristol – Financial Management (2015M-140)
… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140