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Town of Schroeppel - Financial Records and Reports (2019M-187)
… maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andUnified Court System Bulletin No. UCS-326
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseVillage of Suffern – Financial Condition (2013M-273)
… review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… nine-member Board of Education. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a … is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverCentral Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Unified Court System Bulletin No. UCS-343
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Background: Pursuant to the voting results of the COBANC membership meeting held on April 8, 2024, it has been … increase the current dues (deduction code 453) rate as follows: Current Biweekly Rate New Biweekly Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancBerkshire Union Free School District – Financial Condition (2015M-310)
… August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120New Rochelle City School District – Financial Condition (2013M-377)
… financial condition for the period of July 1, 2010 through June 30, 2013. Background The New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Town of Benson - Disbursements (2019M-54)
… Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to … in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followTown of Harrison - Budgeting Practices (2018M-142)
… the budget and fund balance were reasonable. Key Findings From 2013 through 2017, the Board underestimated revenues in … Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned … fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … awareness training to personnel who use the School’s IT resources. In addition, we confidentially communicated …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Village of Schoharie - Board Oversight (2018M-184)
… Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk … The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Supported Browsers
… enabled. If JavaScript is disabled in your browser, you can enable it by changing your browser settings. To learn …
https://www.osc.ny.gov/online-services/supported-browsers