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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
NorthportEast Northport Union Free School District Financial Condition 2014M164
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… lacked key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Agencies Bulletin No. 1164
To notify agencies of an automatic Dues and Agency Shop Fee increase and a onetime retroactive adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationValley Stream Union Free School District #30 – Purchasing (2016M-171)
… The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The … operates three schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services … 31, 2011 were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely pays …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Morris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Vestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, … and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small … our audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Hudson Housing Authority – Board Oversight (2016M-302)
… did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies … audit of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Operational Advisory No. 6
… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Prattsville – Justice Court (2012M-243)
… of the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for … or institute compensating controls. Report to the JCF partial payments of fines, fees and surcharges currently held …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Middleport – Water and Sewer Rents (2013M-313)
… Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and … rationale for the adjustments. The Clerk-Treasurer uses a combination of manual records, spreadsheets with control … “accounting system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsAdministration of Fellowship Leaves
… of this taxpayer investment are being realized. One instructor did not remain in CUNY's employ for the required 12-month period upon her return from leave. This instructor was paid $96,908 while on such leave. CUNY … to address potential actions to be taken in the event of instructor noncompliance. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesHalf Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Town of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … million. Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Accounts Payable Advisory No. 30
… should see the Guide to Financial Operations, Chapter IV, Section 4.C for detailed descriptions of the payments … described in the Guide to Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTully Central School District – Financial Management (2016M-359)
Tully Central School District Financial Management 2016M359
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Justice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … Justice Court Fund Invoice Billing Program …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8