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Campbell-Savona Central School District – Budget Review (B2-13-12)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… businesses to ensure they are creating and retaining jobs in compliance with the terms of the agreements. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student … supported. Key Recommendations Ensure the faculty auditor reviews ECA records. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lyons Central School District – Payroll 2022M-71
… Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages. … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to checks with limited oversight. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No 1 Fire District District officials adequately monitored financial activity and ensured appropriate records and reports were maintained
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Williamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, … documented or necessary. Key Recommendations Revise the District’s policy to indicate which and when competitive … agreed with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… policies. Of 1,317 disbursements reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District officials can do more to effectively manage the District’s financial condition. District officials … 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Key Findings The Department’s bylaws do not specifically detail the Board’s responsibilities and the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andXV.9 Revenue Classifications – XV. End of Year
… Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be received no later than the date identified in the Office of Operations Events and Deadlines Calendar . … Miscellaneous Receipts account code 32601 during the current fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Gananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not … additional financial and IT policies and review and revise the bylaws and policies. Ensure the Board receives sufficient …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42