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Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Key Recommendations Ensure the monthly reports received from the Treasurer include revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379State Agencies Bulletin No. 1700
… are available Monday – Friday, 8am – 11pm and Saturday, 9am – 6pm. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business Manager … the District has a sufficient written agreement with the bank and that those who perform online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Schenectady City School District – Financial Condition (2014M-168)
… condition for the period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. … appropriations. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a … Key Findings The Board contracted with a Foundation to provide services to the School, but the contract is not sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Town of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Police Bulletin No. SP-243
The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Fishers Island Union Free School District – Five Point Plan (2015M-320)
… 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Downsville Central School District – Fund Balance (2016M-79)
… the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111City of Lockport - Budget Review (B1-16-16)
… the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … results of our review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Train On-Time Performance (Follow-up)
… of implementation of the two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 … 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, Subways OTP goal was lowered to 75.0 … Key Finding We found that Subways made limited progress in addressing the problems identified in our prior report. Of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … that result from uncollectable loans and determining, with advice of counsel, when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108