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Orange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures … plan has not been established. The purchasing policy is inadequate because it does not address all New York State …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… to certify that they have a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment training (that meets the Department of … bidder has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationHolley Central School District – Financial Condition (2013M-342
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… the state’s economy, as fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: Long Island Woman Arrested for Stealing Deceased Father's NYS Pension and Medicare Benefits
… Attorney Donnelly for her partnership in ensuring justice is served.” When Dal-Bo’s father retired from the Town of … Court before Judge Ryan Cronin. Her next court date is scheduled for July 6. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-long-island-woman-arrested-stealing-deceased-fathers-nys-pension-and-medicare-benefitsThree Village Central School District – Fuel Inventories (2015M-271)
… $189.5 million. Key Findings The Board has not ensured that policies and procedures are in place to control fuel … purchased to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Urban Choice Charter School – Information Technology (2013M-53)
Urban Choice Charter School Information Technology 2013M53
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mPulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Otego-Unadilla Central School District – Financial Condition (2015M-245)
… July 1, 2013 through May 14, 2015. Background The Otego-Unadilla Central School District is located in the Towns of … Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245West Hempstead Union Free School District – Financial Condition (2016M-116)
… July 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the … West Hempstead Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… recorded for the period January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… 2014 through June 10, 2016. Background The Hilton Central School District is located in the Towns of Clarkson, Greece, … Hilton Central School District Payroll and Leave Accruals 2016M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68North Bellmore Union Free School District – Financial Condition (2014M-47)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… module from the electronic invoice. When the voucher is processed it will liquidate the funds encumbered by the … the contract, where applicable. If the purchase order is not referenced: The voucher does not reference the … additional documentation to substantiate the payment is appropriate. Electronic Invoices An electronic invoice …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order