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Catskill Central School District – Financial Management (2017M-134)

… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

Utica City School District – Financial Condition (2013M-341)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials … the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… comprises nine elected members. The District’s general fund expenditures for the 2012-13 fiscal year were … $89 million, funded primarily with real property taxes and State aid. Payroll costs totaled approximately $52 million …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Hempstead Union Free School District – Management of District Resources (2014M-253)

… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Newark School District Public Library – Board Oversight (2014M-54)

… not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a procurement policy … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … only those user permissions that are essential for her job duties. Periodically produce and review activity logs …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Delaware County – Court and Trust Funds (2022-C&T-2)

… - pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Town of Pittstown – Records and Reports (2013M-5)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Town of Davenport – Financial Operations (2013M-62)

… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period … of any of the Town officers and employees that handled cash. Neither Code Enforcement Officer maintained records for … our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

State Agencies Bulletin No. 1718

… Employees Employees who receive qualified parking benefits from agencies Background The IRS issues guidance on an annual … on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer if: The parking is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefits

Selected Aspects of Discretionary Spending

… lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1

Hourly Based Information Technology Services

… vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) exclusively for hours worked. Background In November 2012, the Division … HBITS contracts to create a cost- and time-efficient means for agencies to procure short-term hourly information …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… effectively meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, … effectively meet its contributions toward Executive Order 88 and …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101