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Village of Silver Springs – Water Accountability and Billing (2015M-139)

… purpose of our audit was to evaluate the Village’s water billing and production operations for the period January 1, … Village of Silver Springs Water Accountability and Billing 2015M139 …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… that transact in the SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Beacon City School District – Budget Review (B6-13-10)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Delaware County – Assigned Counsel (2016M-384)

… a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who … three years. Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

County of Rockland – Budget Review (B6-16-19)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

Global Concepts Charter School – Cash Disbursements (2017M-126)

… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools and … overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 through …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Cost-Saving Ideas: School District Auditing – External Auditor

… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Child and Dependent Care Credit

… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Highland Central School District – Financial Condition (2013M-358)

… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Elwood Union Free School District – Electronic Transfers (2014M-133)

… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a … to entering into and signing contracts with the fire and ambulance companies. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Irvington Union Free School District – Information Technology (2016M-266)

… acceptable use policy because the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Chateaugay Central School District – Leave Accruals (2016M-149)

… our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January … $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we … is that, as of January 31, 2016, four employees’ leave accrual balances were overstated by a total of almost 20 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Trumansburg Central School District – School Lunch Operations (2015M-171)

Trumansburg Central School District School Lunch Operations 2015M171

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

DiNapoli Announces Robin Lois to Oversee Local Government Division

… and understands that strong fiscal controls are needed to ensure that government resources are used efficiently,” … said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer dollars, while offering them the assistance they need to better serve their constituents.” Lois served as Dutchess …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division