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Northeastern Clinton Central School District – Payroll (2016M-76)
… Clinton County. The District, which operates four schools with approximately 1,350 students, is governed by an elected … oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Vestal Central School District – Fund Balances (2017M-91)
… increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, … totaling $8,029 were not properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 … included individuals who were not authorized to travel by the Board. Key Recommendations Ensure that expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50State Agencies Bulletin No. 1673
… outreach and escheatment of uncashed payroll checks issued in calendar year 2017 Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2017 Background Abandoned Property Law §102 … issued for all uncashed payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45CUNY Bulletin No. CU-822
… Yonkers non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-822-cuny-2025-3-general-salary-increases-new-york-state-nurseCUNY Bulletin No. CU-813
… Yonkers non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-813-cuny-2025-rate-increases-oiler-stationary-engineer-andKeene Central School District – Transportation State Aid (2021M-63)
Determine whether Keene Central School District District officials applied for all applicable transportation aid for new bus acquisitions in a timely manner
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… 10 online banking users, six users were not authorized by the Board to conduct online banking but were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 31, 2013. Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s … Ensure that all students are correctly billed and the Vice President for Fiscal Operations should resume reviewing …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m