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New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Village of Clifton Springs – Board Oversight (2014M-099)

… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year … Village of Clifton Springs Board Oversight …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

II.3.B Establish Control – II. New York State Financial Accounting

… After appropriations are authorized by the Legislature, the State … Outstanding liabilities, payable from prior year appropriations, may be paid from appropriations during the carryout or lapsing period. During …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of North Castle – Cash Disbursement (2013M-32)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Waverly Central School District - Financial Operations (2019M-136)

… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Poughkeepsie City School District – Information Technology (2019M-166)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Pine Valley Central School District - Financial Management (2019M-35)

… managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The Board … over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Pulaski Academy and Central School District – Financial Condition (2016M-81)

… realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that reserve fund balances …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81

St. Regis Falls Central School District – Fund Balance (2016M-141)

… Finding Unassigned fund balance has exceeded the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141

Scarsdale Union Free School District – Information Technology (2016M-252)

… 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in … letter shared with District officials. … Scarsdale Union Free School District Information Technology 2016M252 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252

Central Square Central School District – Claims Auditing (2016M-292)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … of the activity fund. Collections that were remitted to the central treasurer often did not have supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

Brocton Central School District – Purchasing (2015M-305)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

New Rochelle City School District – Financial Condition (2013M-377)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Malverne Union Free School District – Fund Balance (2016M-120)

… 2014 through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … funds to fund balance or other reserves. … Malverne Union Free School District Fund Balance 2016M120 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120

Real Estate Advisory Committee

… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 … reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves … Edwards Independent Director Michael Giliberto President S. Michael Giliberto & Co., Inc. James M. Gottstine Chief …

https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committee