Search
Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Incarcerated and Death Matches
… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files … to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Erie County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andDansville Central School District – Separation Payments (2016M-102)
… approving separation payments. Separation payment claims forms did not have adequate supporting documentation attached …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Fire District Information: Fire District Training Providers
… The following providers have obtained certification of an approved training course related to the required … approved training course within two hundred seventy days of taking office. Contact the following approved providers for scheduled trainings offered: Association of Fire Districts of the State of New York Website: …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersState Agencies Bulletin No. 1366
… compensation leave effective on or after the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the beginning of Institution Pay Period 19L/20C and Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersSUNY Bulletin No. SU-181
… 16L, paychecks dated 11/23/11 Background Chapter 189 of the Laws of 2011 provides for 3% Stipend Increases effective 10/1/07 … in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesCUNY Bulletin No. CU-517
… Affected Employees Employees in the City University of New York (CUNY) campus security titles and nursing titles … eligibility criteria Background Article III, Section 11, of the 2006-2009 Blue Collar Agreement between The City University of New York and various unions including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits