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Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. … of Education. The District’s general fund expenditures for the 2014-15 fiscal year were about $101 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Cortland Housing Authority – Financial Condition (2015M-205)
… is located in the City of Cortland in Cortland County and was established to provide low-rent housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… 2013. Background The Town of Theresa, which is governed by an elected five-member Town Board, is located in Jefferson …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Arlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mUnified Court System Bulletin No. UCS-309
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseSelected Aspects of Travel Expenses
… otherwise available). MTA has a Business Services Center (BSC) to administer certain financial functions for its … travel request forms and travel expense reports with the BSC. During our review period, Transit, MTA Bus, and B&T …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesState Comptroller DiNapoli Releases School District Audits
… officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll … leave time, valued at $2,100, from two employees’ leave accrual records. Track state and local government spending a …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Continuity of Operations Planning
… ensure the stability of essential functions through a wide range of emergencies and disasters. Effective COOPs include …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningHousing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… report – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and … Determine whether the Village of Pomona Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of $50,000 … plus a maximum of $1,000 per day until the construction is completed. The plant is not economically providing services …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… contracts are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Jefferson County – Court and Trust Funds (2022-C&T-6)
… in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6East Moriches Union Free School District - Budget Review (B7-15-5)
… which the deficit obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the tentative budget are reasonable, except for appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… that currently has 10 members, including two parent representatives. The School’s operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174