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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… $26.7 million. The Treasurer did not maintain custody or supervise the use of his electronic signature, and he … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s … 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… with certain findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 … fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the amount increased to $560,359. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… and disburse ECA funds. The central treasurer did not issue receipts or ensure student treasurers issued receipts … name on 84 checks totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mGenesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7County of Putnam – Recreation and Golf Course Collections (2024M-50)
… not maintain records supporting the Department’s fiscal year 2022 collections. As a result, neither we nor County … were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… purpose, a receipt or itemized receipt or the required business expense reports. Key Recommendations We provided …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Unified Court System Bulletin No. UCS-88
… Salary) Amount field is left blank. YR is the two-digit year in which the employee is eligible to receive the Pay … be used and the FIS Amount field is left blank until the year in which the 37.9 methodology is actually to be applied. YR is the two-digit year in which the employee is eligible to receive the Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawHousing for Seniors
… the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of … City (NYC or City) Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsHeat and Hot Water Complaints
… water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and … agency. Its Code Enforcement Division is responsible for ensuring that residential building owners comply with … NYC’s Housing Maintenance Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints