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Crown Point Central School District - Claims Auditing (2018M-76)

… Key Findings Checks were printed and signed before the claims auditor audited and approved the claims. Claims totaling $30,125 for 25 check … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 … Crown …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76

State Agencies Bulletin No. 870

… Dues and Agency Shop Fee increase pursuant to the Taylor Law (Civil Service Law, Article 14). Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/870-council-82-dues-and-agency-shop-fee-increase

Enterprise Charter School – Enrollment and Billing (2014M-378)

… file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations … students' residences and require new proof of residence when a student moves. … Enterprise Charter School Enrollment …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Village of Fultonville – Claims Auditing (2015M-106)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. Background The … Key Recommendation There were no recommendations as a result of this audit. … HamiltonFultonMontgomery Board of …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Tioga Central School District – Financial Condition (2015M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve cost savings and address rising health insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

State Agencies Bulletin No. 251

… employees only, a maximum calendar year deduction amount of $900.00 has been implemented. OSC will automatically apply …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Oneida Housing Authority – Tenant Rents (2014M-306)

… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As of April 22, 2019, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Schroon Lake Central School District - Claims Auditing (2019M-97)

… non-check disbursements made during the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Taconic Hills Central School District – Financial Management (2019M-155)

… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Moravia Central School District - Fuel Inventory (2019M-183)

… are accurate. District officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Town of Bovina - Records and Reports (2019M-200)

… Board has not received financial reports since February 2018. Annual update documents (AUDs), which are the annual … filed for the fiscal years ending December 31, 2017 and 2018. Key Recommendations Maintain complete, accurate and … and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200