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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersLump Sum Payments – Enhanced Reporting
… Overtime** Personal Leave Pre-Shift Briefing Production Bonus Retirement Bonus/Termination Pay (for time not worked or anticipation of …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNiagara Falls City School District – Fuel Accountability (2015M-178)
… Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation … by the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel … fuel supplies, monitor the contractor’s activities and periodically review the contractor’s fuel usage records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178State Education Department Examination of Payments to Tough Man, Inc.
… fee to participate in the triathlons supported by the contracts and the Tough Man websites identify multiple … and exceeded program revenues and other reimbursements by $150,000, as required. Key Recommendations Require Tough … for contract purposes and exceeded program revenues by $150,000, as required. Recover as appropriate any …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Newark Valley Central School District – Procurement (2022M-60)
… used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a result of our audit, officials obtained a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… of Glens Falls in Warren County. The District is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mRensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. … safety, public health, social services, and public works. For the fiscal year ending December 31, 2012, the County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Eldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … the use of unexpended fund balance. … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Bolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180About the Common Retirement Fund – What Every Employer Should Know
… assets at fair value) represented 103.65 percent of total pension liability for the Employees’ Retirement System (ERS) … fiduciary net position represented 99.95 percent of total pension liability for ERS and 95.79 percent for PFRS. Visit …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school … for 11 foster care students and underpaid tuition by $1,007 for three foster care students. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Bridgewater – Financial Operations (2013M-309)
… the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper … the bookkeeper to sign Town checks in the bookkeeper’s own name. Key Recommendations Ensure that a separate set of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The … of the Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… in Nassau County. The District is independent and governed by an elected six-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Westmoreland Central School District – State Transportation Aid (2017M-220)
Westmoreland Central School District State Transportation Aid 2017M220
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
Center Moriches Union Free School District Medicaid Reimbursements 2017M174
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… professionals paid a total of $849,696. Could have saved $3,562 if they had used federal per diem guidelines, $480 if …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative