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Broadalbin-Perth Central School District – Cash Management (2020M-65)
… officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize … did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … Periodically solicit interest rate quotes from multiple financial institutions. Ensure available funds are invested …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of … Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260State Agencies Bulletin No. 1884
… Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an … the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesNewark Valley Central School District – Financial Management (2016M
… Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Little Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the … home school districts or counties. The District has a past-due balance of $572,141 owed to it by Suffolk County. Key … and counties. Continue efforts to collect all past-due amounts billed. … Little Flower Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Depew Union Free School District – Financial Condition (2016M-229)
… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s … The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … Recommendations Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. … Harrisville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to … on statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide Vendor File Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationDiNapoli: 82 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated eight school districts in … closely to see if the limited growth allowed by the tax cap this year pushes more school districts into fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund … balance levels at more than three times the amount allowed by state law. Auditors also found five reserves totaling $2.3 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the period October … established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles … the cost allocation for the Boat Basin fund. … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Amsterdam – Records and Reports (2013M-266)
… records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase