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Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
Baldwin Fire District Credit Card and Travel Expenditures 2018M27
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Clinton Central School District – Payroll (2017M-252)
… hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Becoming Eligible for a Benefit – Article 14 Benefits
… five years of service credit, even if you discontinue your public employment. Vesting is automatic — you do not have to … to become vested. As a vested member, you may leave public employment and, at a later date, apply for and receive …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitBerkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Hagaman – Claims Auditing (2022M-11)
… audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. … Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Town of Decatur – Town Clerk (2020M-58)
… or remit any fees received to the Supervisor or New York State Agriculture and Markets. The Board did not conduct or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Gold Coast Public Library District – Claims Audit (2014M-237)
… $1.45 million. Key Finding The Board as a whole does not audit District claims as required by the special …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237REACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Kent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… A County employee made 79 bank account transfers using an online banking profile totaling $427,704. Town officials did … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check disbursements …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… budgets or properly manage fund balance. The Board does not have a long-term plan in place but has hired a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Operational Advisory No. 24
… of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of … and State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of Year . Please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsComptroller DiNapoli Releases School Audits
… officials did not adequately segregate payroll duties or establish sufficient compensating controls. The deputy … on the BOCES’ computers were not business-related or academic-related, which is inconsistent with the … have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0