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Brushton-Moira Central School District – Tuition Billing (2023M-158)
… result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… Audit Objective Determine whether East Quogue Union Free School District (District) officials appropriately tracked, … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the … is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in … employee benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesTown of Canton - Compensation and Benefits (2018M-159)
… totaling $73,794 from April 2015 through August 2017 without Board authorization. In August 2017, he reimbursed …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159West Albany Fire District – Credit Card Purchases (2017M-15)
… approved in advance and related claims included adequate supporting documentation for payment for the period January 1, 2015 … purchases. Claims totaling $38,478 did not have adequate supporting documentation. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the … field is blank, in PayServ. Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may … Dates Effective immediately. OSC Actions OSC has created a new Locked Query, LQ_PRD_DOB_INVALID_MISSING, to enable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to … in a timely manner. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263V.3.I Class – V. Chart of Accounts (COA) Governance
… of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class will identify … GO Bond spending and reimbursements as follows: Taxable - Years of life in GO Bond series followed by “YTX” Tax-Exempt - Years of life in GO Bond series followed by “YTE” For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … building permits with the fees collected. … The purpose of our audit was evaluate the Clerks financial and records …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ … shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… the use of restricted and unrestricted fund balance. The Business Administrator did not prepare periodic year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education … the District’s response letter. … Determine whether the Lyme Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87