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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… [read complete report – pdf] Audit Objective Determine whether the Valley … appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, …
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)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million … auditor. The Board did not provide purchasing policies for the claims auditor to use as guidance when auditing the …
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 financial condition for the period July 1, 2010, to March … Key Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund …
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)
… use policy to include the use of personal devices on the District’s network, ensure that all network users …
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)
… and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
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)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
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)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
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)
… advance balances and take action to repay the advances or make necessary adjustments to reduce fund balance. Adopt …
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)
… appropriately complete deposit and check request forms, sign checks as appropriate, maintain independent accounting …
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)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
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)
… and in a timely manner, there is an increased risk that funds may be lost or stolen. Key Recommendations Adopt a …
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)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for appropriate District purposes. Key Findings … District officials did not ensure that all credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Heat and Hot Water Complaints
… water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and … of 120°F. Tenants who believe they are not receiving the required services can file a complaint through NYC’s 311 … being conducted timely, and HPD has not established formal time frames for inspecting complaints. HPD took three days or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking … Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change associated with previously … appointing transactions as explained above. Effective Date(s) The new Reason and Increment Codes are available …
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
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … the strength and diversity of its many neighborhoods. The NYC Housing Development Corporation (HDC) is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCounty of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… reports and the President reviews the Treasurer’s records on an annual basis. Although Company minutes include motions …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial