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West Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… expenditures by a total of $6.2 million. The District did not use any appropriated fund balance to finance operations, … balance in excess of the statutory limit. The Board did not adopt a written reserve policy and three reserves appear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the … Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s … The District did not adopt policies and procedures to provide guidance to employees and District officials when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102State Police Bulletin No. SP-215
… to Location and Supplemental Pay. Location Pay Amount NYC, Rockland, Westchester, Nassau and Suffolk Earnings Code Effective Date Old Rate New Rate LPO 04/01/2021 $1,720 $1,754 Supplemental … of Orange, Putnam, Dutchess Earnings Code Effective Date Old Rate New Rate SPL 04/01/2021 $1,306 $1,332 Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andTown of Pittstown – Records and Reports (2013M-5)
… maintain adequate accounting records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with differences totaling $339,000 and $487,000 as of … cash on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Unadilla – Budgeting (2013M-143)
… three of the last six years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund … needs as they developed the budgets, and the Board did not effectively monitor the actual results against their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information … to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSpecial Accidental Death Benefit – State Police Plan
… position; or The wage that would have been payable to a police superior officer, if you were in the highest …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitGilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTuckahoe Common School District – Purchasing (2013M-158)
… totaled $16.8 million. Key Findings District staff did not always follow the competitive bidding guidelines as … verbal or written quotes. District personnel also did not comply with the District’s purchasing policy by seeking … services of professional service providers. The Board did not follow its own purchasing policy by approving vendors for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided sufficient … sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the Village’s accounting records in a complete …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Agencies Bulletin No. 1913
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing the April 2021 2% Lifeguard … the April 2021 2% Lifeguard Salary Increase in accordance with: Chapter 263 of the Laws of 2018, which implemented the … 2% Lifeguard Salary Increase may be submitted beginning with the following effective dates and check dates: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalElba Central School District – Financial Condition (2013M-240)
… reserved are necessary, reasonable, and in compliance with statutory requirements. … Elba Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Accounts Payable Advisory No. 55
… Date to the SFS. However, if the Invoice Received Date is not provided, the SFS will populate the Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateChestertown Fire District – Claims Processing (2016M-387)
… approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. Resolutions that the Board passed to approve claims for payment did not include information necessary to determine the number and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Village of Irvington – Selected Financial Activities (2015M-265)
… approximately $16.6 million. Key Finding The Village did not receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to the delinquent …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Hurley – Transfer Station Collections (2024M-132)
… that did not address segregation of incompatible duties with respect to safeguarding collections. For example, the … station collections. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… for the 2013 fiscal year. Key Findings The Board did not establish adequate controls to ensure that financial … to safeguard District moneys. Specifically, the Board did not: Adopt an investment policy or a code of ethics, Issue a … allow for the use of documents that would actually be available at the time of billing to calculate the contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations