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Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that are … balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) accounting and reporting manual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Miller Place Union Free School District – Check Signing (2017M-76)

… Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76

Village of Potsdam – Financial Condition (2017M-61)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial condition for the period June 1, 2015 through November 30, 2016. … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

City of Norwich – Information Technology (2012M-254)

… the City’s servers so that only authorized staff members can gain access. Limit the assignment of administrative …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Binghamton City School District – Information Technology (2019M-147)

… Educational Services’ South Central Regional Information Center (SCRIC). Officials do not provide periodic IT security awareness training to staff. In addition, sensitive IT control … services provided. Provide periodic IT security awareness training to personnel who use IT resources. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147

Eldred Central School District - Financial Condition (2018M-138)

… District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… reported job creation and retention figures to agreements, at least annually, and provide that assessment to the Board. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… Purpose of Audit The purpose of our audit was to examine the … 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The … operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit

CUNY Bulletin No. CU-120

This bulletin explains the restructuring of PSC Union Dues and Agency Shop Fee

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-fee

East Meadow Union Free School – Overtime (2022M-118)

… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … audit school east meadow …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Chappaqua Central School District - Fixed Assets (2022M-186)

… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … were not removed from the District’s original asset list. Also, officials could not determine whether four assets … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Watertown City School District – Financial Condition (2016M-85)

… our audit was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $68.4 … a written policy that states the optimal funding level for reserves and the conditions under which reserves will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

Wayne Central School District – Property Disposal (2021M-161)

… in a proper and cost effective manner. Key Findings The Board and District officials have not established … over disposals of District property. We examined the District’s disposal of 15 school buses and seven … transportation study conducted by an external advisory group which also made a recommendation designed to help the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Garden City Union Free School District – IT Asset Management (2023M-161)

… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Dutchess County – Contract Monitoring (2023M-142)

… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … thoroughly investigate variances between fuel records and tank readings. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

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