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Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review 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. New York State Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established … Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Piseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Newark Central School District – Employee Benefits (2024M-40)
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments … Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialRiverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the … Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Bolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills … District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured … Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was 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/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Galway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted appropriations, exceeding the … reduce District property taxes. Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… in July 2016. "Sherry Hamilton abused her position of trust by turning company fundraisers into personal … 23. Hamilton is expected to pay full restitution as part of her plea agreement. To read the report , go to: … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-funds