Search
Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 … November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial … Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialWest Genesee Central School District – Segregation of Duties (2016M-303)
… and there was no process in place for someone independent from the recordkeeping function to verify that funds were deposited into a District bank account. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… 23, 2010, examined whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) … bus maintenance in compliance with these standards and procedures, and (3) has a comprehensive maintenance plan for its bus …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followClyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk … accordance with District standards. … Babylon Union Free School District Financial Condition 2015M323 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Marcellus Central School District – Procurement (2016M-230)
… of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates … $98,837 without obtaining three quotes as required, and District officials did not always retain the necessary … competition for the procurement of professional services and document the decision making process. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 … did not maintain adequate supporting documentation for cash collections totaling $38,377. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomHammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Newark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Accounts Payable Advisory No. 22
… a purchase order or voucher also facilitates Minority and Women Owned Business Entity (MWBE) reporting. Without this …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberCity of Middletown – Payroll and Leave Benefits (2024M-26)
… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Comptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-314
… Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who are … for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee’s Paycheck/Advice The … earnings code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employees