Search
Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… and utilities. Key Findings District officials allowed: The third-party administrator (administrator), and three … administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mHigher Education – 2021 Financial Condition Report
… through this means and 70 percent used some but not all online instruction. Costs and Financial Assistance …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMount Pleasant Central School District – Financial Condition (2015M-82)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The … adequately monitored the District’s financial condition to maintain fiscal stability. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82SUNY Bulletin No. SU-322
… 1 007991 8731100 Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesContract Advisory No. 26
… the requirements of section two hundred one-g of the labor law.” Bids that do not contain the above certification may …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s … located in Westchester County, and provides education to students from a residential treatment center as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWhitney Point Central School District – Information Technology (2023M-179)
… contingency plan. Key Findings District officials did not adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a student (e.g., authorized … vendors and shared accounts). Officials also did not adopt an IT contingency plan and were unaware of all the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179SUNY Bulletin No. SU-323
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) … review bank and investment statements and canceled check images. The Board also did not obtain an annual independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… and financial needs. Key Findings District officials did not ensure that all service and performance reports required … were provided by the agencies. Department managers did not implement procedures to review contractual performance … that performance outcomes were being met. Contracts were not always renegotiated in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal … are appropriately designed and operating effectively to adequately safeguard College assets for the period …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District … officials did not award the appropriate number of points to volunteers for participation in department responses and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Saratoga County – County Bridge Maintenance (S9-13-7)
… maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … Orange County, and provides high school education to approximately 60 students. The School is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60