Search
St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
audit School District Hicksville
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsVillage of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly … Determine whether the Village of Monticello Village Board of Trustees Board properly managed …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Olive - Accrued Leave and Information Technology (2019M-84)
… use, access and loss. Key Findings Town officials did not: Maintain accurate leave records or follow the employee … bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The Board or membership did not: Ensure that the bylaws were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Hudson Housing Authority – Information Technology (2019M-224)
… use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … them to all employees, review and update routinely or when significant changes in the environment occur. Create and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Educational Services (BOCES) is an association of 17 component school districts. The BOCES, which provides more … than 70 educational and administrative services to its component districts, is governed by a 15-member Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 totaled approximately $802,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mState Agencies Bulletin No. 1979
… bulletin is to notify agencies of the maximum salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. … Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, … dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… the justice court’s accounting and reporting of financial activity are not adequate. The village justice did not … the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do … by the village’s water system, as measured by master meter readings, with the water billed to customers. For the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: School District Auditing – External Auditor
… changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, … that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Stratford – Supervisor’s Records (2013M-11)
… is located in Fulton County and has a population of 610 residents. An elected five-member Town Board (Board), …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … and remitted moneys received. However, The Court is not reporting unresolved traffic tickets to the State’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3