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Hewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSeneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Special Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … be extended for an additional two years) as long as you have not resigned or are not terminated while receiving those …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitVestal Central School District – Fund Balances (2017M-91)
… not used. Three of the District’s reserve funds did not have adequate support and plans for the balances. Total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 … regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… million. Key Findings District officials were not aware of any agreements regarding online banking. District officials … Both the Treasurer and Business Administrator have the ability to perform online banking transactions, but … Ensure there are sufficient written agreements with any banks and that those who perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … Leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … available. Key Recommendations Ensure that all employees have offer letters and/or personnel Action Forms in their …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer … Business Manager and two employees of a contractor all have administrative privileges within the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessWarsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for … toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three … and reserves. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberWatervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149