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Queensbury 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)
… cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides various …
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)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Town of Bridgewater – Financial Operations (2013M-309)
… the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Bolton 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 supporting documentation. …
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
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests … Annual Comprehensive Financial Report . Rev. 2/23 … What every employer should know about NYSLRS what it means to …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… 2021-22 school years. The District overpaid tuition by $58,277 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)
… the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District … surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of …
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)
… pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties related … employees that accurately records the hours worked by those employees. Ensure pay rates are formalized in …
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-246DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… office identified fraud and improper use of taxpayer funds in a series of audits that led to legislative changes …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsCity of Newburgh – Budget Review (B24-6-9)
… to maintain fund balance at a reasonable level to ensure funds are available in case of unanticipated expenditures or …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… method used, it is important for agencies to be diligent in ensuring charges from toll-free vendors do not contain … and utility needs and provides toll-free services in the most cost-effective manner. If the CTS contract meets … the agency should procure toll-free telephone numbers in accordance with the State’s Procurement Guidelines. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesWatervliet City School District – Payroll and Claims Processing (2013M-4)
… 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees … claims, other than those exceptions allowed by Education Law, are audited and approved by the claims auditor before payment. … Watervliet City School District Payroll and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town … These commodities were not competitively bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… professional services. Expenses for conferences attended by Board of Education (Board) members and cell phones were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWestmoreland Central School District – State Transportation Aid (2017M-220)
… was to determine whether the District applied for all State transportation aid to which it was entitled for the … of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has approximately 950 …
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)
… Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three … totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be … details. Ensure that all IEP-related services are provided by, or under the supervision of, a licensed therapist as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m