Search
Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52XII.5.D Selecting the Appropriate Location – XII. Expenditures
… the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-reportTown of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town officials designed appropriate …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-3472015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportTown of Glenville – Justice Court Collections (2016M-246)
The purpose of our audit was to examine the Courts operations over the collection recording and reporting of receipts for the period January 1 2015 through A
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-282014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportTown of Perinton - Financial Management and Information Technology (2017M-232)
… accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive multiyear financial and capital plans. Did not adopt IT policies or provide IT security awareness training to employees. In … Adopt realistic budgets that reflect the Town’s true operating needs and prior results. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementDundee Central School District - Information Technology (2018M-74)
… the process of taking corrective action. … Dundee Central School District Information Technology 2018M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Village of Spencer – Board Oversight (2017M-292)
… the Board provided adequate oversight of the Village’s financial operations for the period June 1, 2014 through … Key Findings The Board does not adequately monitor financial operations. The Board does not audit the … packet including accurate budget-to-actual reports, bank statements and bank reconciliations. Audit, or cause an audit …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Syracuse City School District – Claims Audit Process (2016M-290)
… 2014 through March 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga … and services that require purchase orders. … Syracuse City School District Claims Audit Process 2016M290 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Panama Central School District – Financial Management (2016M-271)
… 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, … in Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one … million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerSchenectady Municipal Housing Authority – Payroll (2014M-223)
… The Authority, which was established under New York State Public Housing Law, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversight