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City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… The Online Services, Agency Financial Reporting Package … entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpMount Morris Central School District – Financial Condition (2014M-328)
… The Board and Superintendent did not adequately explain or monitor the implementation of the approved budget plan. … business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328DiNapoli Statement on Sentencing of Special Education Provider
… executive director of IncludED Educational Services, shows that those who abuse the state’s special education … former executive director of IncludED Educational Services shows that those who abuse the states special education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process … 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, … The District Treasurer and the Executive Director of the School Business Administration had not reviewed the payroll … East Syracuse Minoa Central School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessRed Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Sodus Central School District – Financial Management (2016M-392)
… period July 1, 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … Sodus Central School District Financial Management 2016M392 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and accountabilities for fine and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials … did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the … accounts and monitor staff to ensure unneeded accounts are disabled in a timely manner. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mHudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is … by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and … when developing budget estimates that are consistent with the Village’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Agencies Bulletin No. 327-A
… The payment will be processed in a separate check in payroll period 6 Lag, check dated 7/11/02, for employees in Institution agencies and payroll period 7 Lag, check dated 7/17/02, for employees in … not automatically recalculate PS1 earnings entered beyond payroll period 6 Lag (Institution) or 7 Lag (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-represented