Search

Wells Central School District – Financial Condition Management (2017M-70)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … and included appropriated fund balance not used as planned to fund operations. The budgets overestimated appropriations … through 2015-16. Unrestricted fund balance increased to almost $854,000 or 15 percent of the ensuing year's …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored … Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Fishers Island Waste Management District -- Purchasing (2015M-292)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

State Police Bulletin No. SP-151.1

… Payroll Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators Association …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Alfred-Almond Central School District - Financial Management (2019M-131)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Genesee Valley Central School District - Financial Management (2019M-231)

… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Margaretville Central School District – Fund Balance (2015M-55)

… financing one-time expenditures and reducing property taxes. Develop more realistic budget appropriations based on prior year’s actual results and anticipated operations and avoid raising more real property taxes than necessary. … Margaretville Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Holland Central School District – Financial Management (2015M-58)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… Purpose of Audit The purpose of our audit was to examine the resident school district … The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Schuyler Lake Fire District – Financial Activities (2022M-191)

… the AUDs were between 152 and 2,343 days late. Complete mandatory fiscal oversight training. Key Recommendations … within 60 days of the close of the fiscal year. Complete mandatory fiscal oversight training. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

CUNY Bulletin No. CU-719

… deductions. Effective Dates Effective Institution, Current and Lag, pay checks dated 10/07/2021. OSC Actions OSC will … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2013 through … recordkeeping functions, giving her unrestricted access to all functions within the financial software package. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Amagansett Union Free School District – Financial Condition (2014M-91)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91