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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated with the bank, the risk of unauthorized checks being processed … signature and supervise its use. Ensure the District’s bank always has the current appointed check signers on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272State Pension Fund Adds $30 Million for Investments in New York Companies
… Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based companies, New York … is the state pension fund’s third commitment to Primary Venture Partners. "This new commitment to Primary Venture Partners for state-based investments will help grow …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesLiberty Central School District – Financial Operations (2016M-25)
… Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates … $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Lake Placid Central School District – Claims Auditing (2016M-84)
… $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims auditor’s audit and … approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Sullivan County Community College – Information Technology (2017M-123)
… did not establish policies and procedures regarding breach notifications and disaster recovery plans. Server room … removal of inactive and unnecessary user accounts, breach notifications and disaster recovery testing and updating. … options for the server room’s location that would provide a more appropriate environment. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Hendrick Hudson Central School District – Financial Condition (2013M-241)
… has decreased significantly over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, … is not currently in fiscal stress. The decline resulted from the District’s planned operating deficits and planned use of moneys from its tax stabilization reserve. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241West Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … funds declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Wainscott Common School District – Financial Condition (2013M-268)
… Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected … over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 million. Although the Board … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected … Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… request: 2015 Dean Foods Delta Air Lines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingGermantown Central School District – Financial Management (2013M-230)
… of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSouth Lewis Central School District – Financial Condition (2016M-83)
… Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the … 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida … operates three schools with approximately 1,055 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the … May 9, 2014. Background The Hortonville Fire District is a district corporation of the State, distinct and separate … Town of Delaware, located in Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188