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Cost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm … registered and licensed to practice in New York State; have or develop expertise in district financial operations, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Agencies Bulletin No. 1353
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … participated in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … OSC will process CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While the … the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper … and indicate their approval by affixing their initials on the vouchers and the Board minutes consistently indicate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsRailroad Bridge Inspection Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Railroad Bridge Inspection Program … Background Our initial audit report, which was issued on December 9, 2013, determined whether the Department properly oversaw railroads in the State to ensure they meet the bridge inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followManagement of General School Funds (Follow-Up)
… of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could not fully …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… I want to commend the Steuben County Sheriff’s Department for working closely with my staff as we continue our audit …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… of the Department of Health’s progress to see if they have made critical changes. New York must learn from the … will examine the extent to which these recommendations have been acted on. 2022 Audit Use, Collection, and Reporting of Infection …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital … the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Falconer Central School District – Financial Management (2016M-146)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Review of Credit Card Expenses at Finger Lakes DDSO
… Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately 1,500 persons …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoElwood Union Free School District – Electronic Transfers (2014M-133)
… year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to … any of the electronic transactions. The District did not have a written confirmation for 47 of 98 transfers processed, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… pdf] Audit Objective Determine whether Jericho Union Free School District (District) officials helped safeguard personal, … office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Stamford Central School District – Fund Balance Management (2022M-199)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Stratford – Supervisor’s Records (2013M-11)
… The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process identified in Section 5 - Agency Payment Preparation and Submittal of … the funding. The option that OSC chooses will depend on the exact nature of the situation. Depending on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherState Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits