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Copiague Fire District– Mechanic Shop Operations (2021M-93)
… in overtime. The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop … of District assets. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Dryden Central School District – Information Technology (2020M-106)
… information technology (IT) policies were up-to-date with current technology changes, existing policies were … inventory records or enter into adequate written contracts with all IT service providers. In 2018, the District was the … and adequate written contracts are entered into with all IT service providers. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mGreece Public Library – Information Technology (2017M-130)
… comprehensive IT policies that include acceptable use, password management, user accounts, access rights, backups, …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wallkill Central School District – Financial Management (2015M-294)
… the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… of the District’s unrestricted fund balance complies with the statutory limit. Ensure the unemployment insurance … and implement a plan for using the excess in compliance with statutory provisions. Monitor and periodically update …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Greenport Union Free School District – Financial Condition (2014M-203)
… Board of Education. The District operates one school with approximately 645 students. Budgeted general fund … unexpended surplus fund balance is in compliance with statutory limits and develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Dansville Public Library – Procurement (2015M-225)
Dansville Public Library Procurement 2015M225
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Schuyler Heights Fire District – Claims Processing (2014M-124)
… and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124DiNapoli: MTA Financial Outlook Improved
… 2016, the highest level since 1949. The Long Island Rail Road, Metro-North and the MTA’s bridges and tunnels are also …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedXII.7.B Voucher Denials – XII. Expenditures
… Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher will cause … 08 Inappropriate use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient … must pay back amount owed to State 22 Does not comply with Contract/PO terms 23 Inappropriate Handling Code 24 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsChanging Employers – Membership and Enrollment
… title. A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is … be made aware that a civilian or administrative job change may affect their eligibility to continue in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersHudson City School District – Grant Administration (2013M-324)
… purchased services. Key Recommendations Ensure that grant administrators approve all grant-related disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Spencerport Central School District – Financial Condition (2016M-254)
… in Monroe County. The District, which operates six schools with approximately 3,600 students, is governed by an elected … and reasonable and use the excess amounts in accordance with applicable statutory provisions in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362West Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. Background The West Babylon Union Free School … year totaled approximately $1.7 million. Key Findings Meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClymer Central School District – Financial Management (2016M-187)
… Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Steuben County. The District, which operates two schools with approximately 540 students, is governed by an elected … and school lunch funds that are structurally balanced with recurring expenditures funded by recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… five-member Board of Education and operates one school with approximately 365 students. Budgeted appropriations for … Recommendation Adopt realistic budgets that are consistent with actual revenues and expenditures. Ensure that the … unexpended surplus fund balance is in compliance with the legal limit. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123