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Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 654-A
… there will be an additional number (Sub-Sort Number) above and to the right of the Employees name. Numbers above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressClarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Annual Audit
… totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for … identified two high-dollar outlier claims that resulted in $2,633,204 in total savings. For these claims in particular, Board staff …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditAfton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18CUNY Bulletin No. CU-256
… deduction code and insert a new effective dated row for the new deduction code. Agency Actions Agencies must use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-256-change-cuny-health-insurance-deduction-codesWatkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund … deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57State Comptroller DiNapoli Releases Municipal and School Audits
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at … for 201 devices. Auditors reviewed 60 IT devices to confirm the devices were properly inventoried and … did not ensure that it received monthly financial reports to effectively monitor financial operations throughout the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Hammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and … action. … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Accounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … name(s) in which the confidential information resides. For more information, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationAlbion Central School District – Financial Management (2021M-200)
… findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Richland Fire District – Board Oversight (2016M-374)
… a district corporation of the State, distinct and separate from the Town of Richland in Oswego County. There is one fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Local Government Ethics
… Legislative Program Legislative Session 2021-2022: Local Government Ethics – A.8505 (Thiele) – Relates to conflicts of interest of municipal officers and employees, codes of …
https://www.osc.ny.gov/legislation/local-government-ethics-1Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… totaling $36 million, could not provide a clear purpose or intent regarding the future purpose of $4.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… 15% of budgeted appropriations for 2013-14, or almost four times the 4 percent statutory limit. The District’s sick …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsCity of Yonkers – Budget Review (B6-16-10)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10