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Changing Employers – Membership and Enrollment
… correction officer service is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or administrative …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Northville Public Library – Cash Disbursements (2015M-53)
… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditVillage of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … action. … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… of our audit was to evaluate District controls over claims processing and inventories for the period July 1, 2014 … totaled approximately $146 million. Key Findings Not all claims contained the required quotes, bids, or contracts. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Newfane Central School District – Financial Condition (2015M-307)
… 17, 2015. Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and … operates four schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… Key Finding The District’s 2012-13 year-end unrestricted fund balance was 6.5 percent of the ensuing year’s … the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced operating surpluses … by more than $2.5 million and no amount of appropriated fund balance was used to finance operations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Education which comprises nine elected members. There are eight schools in operation within the District, with … time were recorded accurately. Key Recommendations There are no recommendations in this report. … Enlarged City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, within the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381New Paltz Central School District – Financial Condition (2014M-38)
… fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … Recommendations Ensure that employees are not authorized to have incompatible duties within the financial software. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11