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Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Campbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Elmira City School District – Financial Condition (2014M-348)
… of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, operates 11 … on historical trends or other identified analysis. Adopt a comprehensive reserve policy that clearly communicates the … each reserve will be funded, used and maintained. Develop a multiyear financial plan that is sustainable and includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Accounts Payable Advisory No. 9
… to National Grid, as discussed below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingGreater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… requiring employees to submit payroll information on time to avoid the necessity for interim payrolls. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsAlden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … with applicable statutory provisions in a manner that benefits residents. … Alden Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
East Moriches Union Free School District Budget Review B7163
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152State Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 2019
… Rate Code of HRY (Grade 600 or 800) * Note: The Payroll System is unable to differentiate between seasonal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseHomeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s initial Needs … services needed to transition to permanent housing. The audit covered the period from January 2018 through …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments