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Real Estate Advisory Committee

… Comptroller and cannot be made by the Common Retirement Fund. Louis M. Dubin Managing Partner Redbrick LMD G. Gail … Investment Group L. Duane Jackson Managing Member Alinea Capital Partners, LLC Rosey Miller Chief Executive Officer Regional …

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

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

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

… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 …

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)

… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County … other funding sources that can be used if these moneys are no longer available to fund District operations. …

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

Bemus Point Central School District – Reserve Funds (2014M-281)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in … Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

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

… through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two … Develop realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that …

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

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

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. …

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

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

… of our audit was to examine the claims audit function for the period July 1, 2014 through March 31, 2016. … Background The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and …

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

City of Gloversville – Parking Violation Operations (2016M-231)

… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231

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

… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …

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)

… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. … was communicated confidentially to District officials so they could take corrective action. Key Recommendation …

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

Village of Deposit – Claims Auditing (2023M-173)

… with the Village’s credit card policy and that each claim has sufficient supporting documentation before …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… whether Village of Johnson City (Village) employees and elected officials completed annual sexual harassment … SHP Training. Key Recommendations Ensure all employees are provided, and complete, annual SHP Training that includes … agreed with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Town of Preble – Non-Payroll Disbursements (2023M-17)

… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

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

… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …

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

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

… may only be made where there exists an outstanding liability incurred by the agency prior to the end of the …

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

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)

… Board of Trustees, has a population of approximately 2,100. Budgeted appropriations for the general, water and … funds for the 2013-14 fiscal year totaled approximately $2.28 million. Key Findings The Board did not complete an …

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

XVII.2 Overview – XVII. Lapsing Appropriations

… Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse after close …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview