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Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. Background The Levittown … The District, which operates 11 schools with approximately 7,100 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … over payroll. Officials implemented specific procedures to ensure that the individuals reported and paid through the … salaries and wages, and received only the benefits to which they were entitled. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… Nassau County. The District, which operates three schools with approximately 1,270 students, is governed by an elected … The District did not always have written agreements with professional service providers. District officials did not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, … to finance operations. The Board and District officials have allowed unrestricted fund balance to exceed the …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. …
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)
… The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an … Education. The District operates seven cafeterias located in the high school, junior high school and five elementary …
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)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York City. State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum … facing substantial costs for helping people seeking refuge in this country and needing assistance with their basic …
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)
… schools with approximately 3,390 students, is governed by an elected five-member Board of Education. Budgeted …
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)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … the year as part of the year-end reconciliation. … Green Tech High Charter School Resident Tuition Billing 2015M2 …
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
… deadlines. Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the … deadlines or AC-230 processing, may be directed to the Payroll Deductions mailbox. … To notify agencies of Report of …
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)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate … credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new …
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)
… financial plan. District officials generally agreed with our recommendations and have initiated or indicated they …
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)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
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)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
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)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …
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)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
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 … Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126