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Town of Deerpark – Budget Review (B17-6-17)
… years, from $898,669 to $1,459,107 (62 percent). This is a result of overestimating expenditures and underestimating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Travel Advisory No. 5
… . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to … Individual travelers are not permitted to retain the official records. The retention of supporting documentation …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseAvon Central School District – Information Technology (2016M-123)
… Purpose of Audit The purpose of our audit was to assess the District’s IT for the period … The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Pembroke Central School District – Financial Management (2016M-31)
… July 1, 2012 through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Bath Central School District – Reserves (2016M-401)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Operational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersGreenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … for maintaining records and comparing assets on hand to inventory records for discrepancies. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) District … contract pricing for goods procured. General Brown Central School District – Building Renovation Project (Jefferson …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomIX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Schalmont Central School District – Financial Condition Management (2018M-15)
… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chautauqua Utility District – Banking (2017M-121)
… of Audit The purpose of our audit was to determine if banking transactions were adequately safeguarded for the … adequately segregated financial duties to properly monitor banking activities. Our analysis of electronic transfers to … Key Recommendations Develop policies and procedures for banking activities which include segregating duties and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population … Town of Thurman Garbage Bag Inventory and Collections 2016M399 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mWillsboro Central School District – Financial Condition (2015M-362)
… District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets that include … benefits District residents. Develop a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Findings The Board did not adopt realistic budgets based on historical or known trends, and the District generated … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338