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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … needed to fund District operations. Ensure reserve funds are financed in accordance with District standards and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… payouts. Direct District Counsel to review retirement incentive overpayments identified in this report and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Corning City School District – Procurement (2016M-222)
Corning City School District Procurement 2016M222
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … reserves with balances totaling approximately $8 million are overfunded and potentially unnecessary. The school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify … All transactions that we examined were for proper Town business purposes, and were supported by contracts, Board …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
Genesee Community Charter School Revenue Billing and Collection 2013M61
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an … Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of … reserve fund; however, estimated retirement costs are approximately $760,000. Using the remaining $1.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… and an Audio Visual Technician worked overlapping hours at the District and at another school district. District officials do not … field employees from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerFallsburg Central School District – Financial Condition (2014M-33)
… 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson … and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… by preparing a list of Court liabilities and comparing this listing with the reconciled bank balance and money on …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Village of Quogue – Justice Court (2015M-18)
… is deposited in the appropriate bank account within 72 hours of receipt, and verify that all receipt numbers are …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Award points in accordance with the District’s point system and ensure that the District’s point system is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditContract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a … making final payments and cancelling purchase orders on a timely basis. References: SFS Secure Job Aids: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemComptroller DiNapoli Releases School District Audits
… In addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap and Tax Cap Compliance
… online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … page to view past webinars and for more information on our upcoming training opportunities. Contact Call our Help …
https://www.osc.ny.gov/local-government/property-tax-cap