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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the … was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s … credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashComptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to … School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Opinion 2004-8
… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on section … the opinion that a municipal corporation may supplement medical insurance coverage by direct cash reimbursements for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterPort Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7163 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Bolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17CUNY Bulletin No. CU-731
CUNY Bulletin No CU731
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outState Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified … Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All employees paid … Wage payments as well as income tax withholding methods to be applied to Supplemental Wages are discussed in: IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mHancock Central School District – School Lunch Operations (2015M-176)
… plans to control costs. Monitor the MPLH and consider taking measures to move toward the industry standard. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. … may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did not match, reflecting a … accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Poughkeepsie City School District - Budgeting (2018M-226)
… statutory limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… if the Directors had used School-provided cash rewards credit cards. Key Recommendations Take a more active …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m