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Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Norwich City School District – IT Asset Management (S9-22-18)
… not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and … not be located. One scanner and one wireless microphone with a combined total cost of $1,449 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… operating deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled … program to component and participating school districts on a timely basis. Enter into intermunicipal agreements with …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Afton Central School District – Fund Balance Management (2023M-18)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Lewiston – Purchasing (2013M-45)
… to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is … Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Schoharie County Court and Trust Funds (2022-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… 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 … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Lansing Fire District – Financial Condition (2013M-80)
… taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total expenditures … of 2012, total fund balance was nearly double the ensuing year’s appropriations, and total fund balance is projected to remain above 100 percent of the subsequent year’s appropriations through 2031. The District continues to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … appropriated approximately $2.2 million of fund balance on average to help finance the budget each year, none of it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice Billing Program … Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to determine the State, …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTravel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOrange County – Motor Vehicle Oversight (2015M-314)
… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Required Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBarker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … their CBAs or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and … Require preapproval for overtime to ensure the employee is eligible to work overtime and overtime is for a valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19