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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… report – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… audit. The claims auditor inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of North Salem - Agricultural Exemptions (2018M-194)
… calculated. Key Recommendations Ensure property owners submit an initial or renewal application, when required, with … agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Cost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeCUNY Bulletin No. CU-314
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesCity of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and measuring devices, performing packaged commodity inspections and verifying pricing and scanning accuracy. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Victory – Justice Court (2013M-66)
… Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Candor – Fund Balance (2017M-148)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … The District did not apply for all transportation State aid for new bus acquisitions. Club collections were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to Authority officials. Key Recommendations Ensure that all required quotes are obtained. Adopt acceptable use and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: This benefit … to Tier 3 members. The Section 384-e Benefit This provides an additional benefit of 1.66 percent of your FAE for each …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bSharon Springs Central School District – Financial Condition (2016M-39)
… fund balance exceeded the statutory limit each of the past three fiscal years. Key Recommendations Adopt more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our initial … standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these … and (3) has a comprehensive maintenance plan for its bus fleet. We found that a number of improvements were needed, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-follow