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Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingCohoes City School District – Medicaid Reimbursements (2022M-107)
… by submitting claims for all services provided to Medicaid eligible students with signed parental consent … lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key … Director of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Shelter Island Union Free School District - Fund Balance (2020M-23)
… insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board … Adopt a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… financial institutions. The Board failed to review the bank statements, reconciliations and investment statements. … policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to $6,746. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pembroke Central School District – Financial Management (2016M-31)
… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Union-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … that benefits District resident … UnionEndicott Central School District Financial Management 2016M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Minisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … the last several years have made the District susceptible to fiscal stress. Even though District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including … use SFS Analytics to access the DW330 - Voucher Listing Report . Agencies can also use Open Book New York using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerTravel Advisory No. 18
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for … Key Finding Authority officials have developed procedures to ensure that all cash collections for parking are accounted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Agencies Bulletin No. 1832
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) Changes will be effective in paychecks dated April 23, 2020 (Institution) and April 29, … (Administration). OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-association