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Naples Central School District – Network Access Controls (2020M-82)
… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access controls … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent payments received from tenants for the period October 1, 2013 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
Village of Suffern Financial Condition 2013M273
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Town of North Castle – Cash Disbursement (2013M-32)
… are prepared for June 2012 and months thereafter, with all reconciling items being resolved in a timely manner. … …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Deposit – Claims Auditing (2023M-173)
… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Brocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Cortland Enlarged City School District – Fund Balance (2017M-65)
… City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsNew Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … However, it has relied heavily on unexpended fund balance from prior years as a financing source for annual budgets, … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… had broken water meters. Key Recommendations Ensure that all late fees are applied to the customer accounts according …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Operational Advisory No. 24
Fiscal Year End 202425 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidOther Bulletin No. 50
… Affected Employees Employees designated management or confidential in Bargaining Unit 96 who meet the … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfTown of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key … meters the Town is billed for are older than five years, and Village officials found that the old meters they tested … the part-town general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a district corporation of the State, distinct and separate from the Town of Champion. The District is governed by an … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… and timely, they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1