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Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Town-outside-village fund balances increased by 9 percent over the last three fiscal years, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405The New York State Procurement Integrity Act
… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… other related land-use issues. The District is governed by an appointed five-member Board of Directors. During 2015, … and disbursements. Not all disbursements were audited by the Board. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andPeekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Mechanicville Housing Authority – Tenant Rents (2015M-246)
… collect rent have unique user names and passwords in the computer system. Authority officials do not generate and … tenant rents has a unique user name and password in the computer system. Generate and review audit trail reports from …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an … and historical data. Monitor operations throughout the year and make necessary adjustments to ensure that deficits …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The Board gave the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… supported by collective bargaining agreements and correctly calculated. Key Findings Health insurance … of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health insurance buyout calculations before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million or competitively … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Cicero - Procurement (2020M-8)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s … they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not obtain quotes as …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Harrisville Central School District – Claims Audit (2016M-215)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, once we informed officials of this risk, the School Business Manager (Business Manager) promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidVillage of Canastota - Board Oversight (2018M-256)
… Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a six-month period that were not supported by timecards. Key Recommendations Audit claims before payment …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Opinion 98 - 22
… e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St … for publicity fund purposes in their discretion (1975 Opns St Comp, p 53, supra ). December 29, 1998 Douglas …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… is that Opns St Comp, No. 97-13 they are subject to call for whatever duties may be assigned to them under the … firefighter serving such a suspension is not be subject to call and, hence, not an "active volunteer firefighter" during …
https://www.osc.ny.gov/legal-opinions/opinion-97-13