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Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish … controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel … 2,518 gallons valued at $6,181. Maintain perpetual fuel inventory records and periodically reconcile the records with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Cohoes City School District – Medicaid Reimbursements (2022M-107)
… the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The District did not maximize Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Lynbrook Union Free School District – Purchasing (2022M-17)
… Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and … Free School District District purchasing agent ensured staff followed the Districts purchasing policy for goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Islip Fire District – Disbursements (2020M-9)
… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Elmsford Union Free School District – IT Asset Management (S9-22-9)
… has been appropriately spent or safeguarded. We selected 35 IT assets to confirm their location and that they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Districts information technology IT system was adequately secu …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes. … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… - pdf] Audit Objective Determine if District officials had adequate controls to safeguard District assets. Key … Determine if District officials had adequate controls to safeguard District assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 9
… new requirements for entering a unique invoice number on vouchers payable to National Grid, as discussed below. … processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial … contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been submitted … that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractJustice Court Fund
… Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund