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Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… our audit was to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, … by the Village of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. … Director and Library officials effectively managed Library expenditures. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-524
… International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesMount Pleasant Central School District – Financial Condition (2015M-82)
… July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is … Mount Pleasant Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Fire Island Union Free School District – Leave Accruals (2015M-289)
… Background The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset … which provides more than 90 educational and administrative services, is governed by an elected 15-member Board of … Eastern Suffolk Board of Cooperative Educational Services Purchasing 2016M194 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Moriah Central School District - Cash Management (2019M-65)
… interest earnings were maximized. Had officials invested idle funds in a financial institution with higher available … that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Rockland County Community College - Employee Benefits (2020M-5)
… Findings The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsTown of Johnstown – Payroll (2014M-55)
… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Hicksville Union Free School District – Purchasing (2016M-34)
… The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Village of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Town of Seward – Financial Management (2016M-353)
… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Fort Plain Central School District - Claims Audit Process (2018M-50)
… were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … were properly audited and approved prior to payment and in a timely manner. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Islip Union Free School District – Payroll (2017M-291)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Housing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397