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Ontario-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’ multiyear planning, including reserve funds, … Board of Cooperative Educational Services is a public entity created to provide shared educational programs and services to 25 …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring … and increasing employee benefit expenditures led to a decrease in total fund balance. Therefore, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Brushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … School District District officials properly billed tuition for nonresident foster care students enrolled at the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158East Quogue Union Free School District – IT Asset Management (S9-22-8)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Dalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to … levels in accordance with applicable statutes and a Board-approved comprehensive reserve plan. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Berkshire – Town Clerk (2014M-230)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for … did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemComptroller DiNapoli Releases Municipal Audits
… , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… County Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. … checks which she then cashed. Additionally, Jaeger used the village bank account to pay for herself and her family’s …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Unity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of … provider located in Troy, New York. Unity provides a variety of services to the community including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for CUNY … Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum of Agreement between the City University of New York and the Professional Staff … This bulletin explains the procedures for processing Summer payments for CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the availability of fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2