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Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds … January 1, 2012 through October 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an elected 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … and money was safeguarded. Key Findings The Board has not: Adopted financial policies or written procedures … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Washingtonville Central School District – Financial Condition (2017M-129)
… Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The … balance that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andBuffalo City School District - Charter School Tuition Billing (2019M-122)
… (PECA) was accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Village of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. … Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Bainbridge – Financial Management (2016M-332)
… expenditures, adopting budgets that were not structurally balanced by appropriating fund balance totaling $567,500. The … Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Madison Central School District – Procurement of Professional Services (2015M-322)
… Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the … for obtaining and documenting verbal and written quotes prior to purchasing goods whose costs exceeded policy … purchasing policy, procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … for 2015 were $669,295. Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… Determine whether the Board established adequate longterm plans which appropriately address the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Downsville Central School District – Claims Auditing (2022M-134)
… payment. Key Findings The Board and District officials did not always ensure claims were properly audited before … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 claims, … $13,613 which had previously been paid. Officials did not obtain the minimum number of quotes for nine claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
For published Lapsing deadlines and notices please visit the Agency Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesCUNY Bulletin No. CU-707
… of this bulletin is to provide agencies with instructions for processing retroactive Uniform Allowance Adjustments and … of the new Uniform Allowance increases are authorized for payment. NYSNA has opted to utilize its ACF/Equity … Additions to Gross , Section 5 of the 2017-2022 MOA allows for an additional increase of 4.04% effective 12/16/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increases