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Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Clarence Public Library – Audit of Claims (2016M-355)
… The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit … Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents the approval … only after the Board’s audit and approval of claims for payment and discontinue s … Clarence Public Library Audit of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Appendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, … lack of documentation prevents officials from confirming it. Four of the 10 student ledgers we reviewed were not in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 … 5, 2016. Background The Union Springs Central School District is located in the Towns Springport, Aurelius, … Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceStamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andSchenectady City School District – Financial Condition (2014M-168)
… through 2013-14 were not structurally balanced, relying on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. … Schenectady City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cazenovia Central School District – Financial Condition (2015M-327)
… million from reserves to help fund expenditures in the face of its financial challenges the past four years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… and approve overtime for clerical employees. Although the audit period overlaps with the pandemic timeline, which … practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Edgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… regarding the Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … MTA, the public is also waiting for more information about what steps the authority’s funding partners might take to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program