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Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July 31, 2022, the AUDs were between 152 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78CUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City … Office has requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceVillage of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and adopting the annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… and accountabilities, monitor the work performed by the clerk and ensure pending traffic tickets are enforced …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mDansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… fund balance annually exceeded statutory limits. Reserves are overfunded by approximately $3.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials … performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates two … and make transfers of those amounts that are not. … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242