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Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… complete report – pdf] Audit Objective Determine whether Hicksville Union Free School District (District) officials … audit School District Hicksville …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsVillage of Monticello – Financial Condition (2020M-107)
… has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs that … tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Olive - Accrued Leave and Information Technology (2019M-84)
… Determine whether Town officials accurately maintained employee accrued leave records. Determine whether Town … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement … security policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St Paul Boulevard Fire Association Board Oversight 2018M117
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Hudson Housing Authority – Information Technology (2019M-224)
… changes in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments for the period July 1, 2014 through October 31, 2015. Background The Clinton-Essex-Warren-Washington Board of … the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mContract #C001221 – Multipliers Leadership Training Services
… 2-Day Workshop Agenda , in PDF Attachment D Multipliers 2 Courses Half-Day Seminar Agenda , in PDF Attachment E Impact …
https://www.osc.ny.gov/procurement/contract-c001221State Agencies Bulletin No. 1979
… salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: School District Auditing – External Auditor
… for the position must: be a Certified Public Accountant (CPA) or an independent Public Accountant (PA) registered and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Stratford – Supervisor’s Records (2013M-11)
… the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person should review and approve it. Ensure that written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133