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Putnam Central School District – Fund Balance Management (2020M-27)
… fund balance levels and the District did not use all of the fund balance appropriated to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Long Lake Central School District – Capital Project (2021M-183)
… contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results District … and audited and approved by the claims auditor before payment. Reviewed and approved all eight change orders … contracts and claims monitored and accounted for its 2021 capital project project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … the Treasurer’s records. District officials agreed with our recommendations and indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Island Central School District - School District Website (S9-19-31)
… complete report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally … could achieve greater savings by modifying the terms of the program. For example, the District should review the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsIrvington Union Free School District – Fixed Assets (2022M-89)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the … disagreed with certain findings in our report. Appendix B includes our comments on issues District officials raised …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hammondsport Central School District – Investment Program (2024M-63)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Hammondsport …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Oil Spill Fund
… kerosene or home heating oil), you should report it within two hours to the 24-hour Spill Hotline. Oil Spill Damage …
https://www.osc.ny.gov/about/oil-spill-fundVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established classifications Reference: Guide to Financial … X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSUNY Bulletin No. SU-264
… Purpose To provide instructions to agencies for processing United University Professions (UUP) 2017 $600 … Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria except for employees in the following titles: Title Job Code Assistant Instructor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC … adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … $10,067 in overallocated expenses due to inappropriate allocation methods, and $2,286 in other ineligible expenses. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … not-for-profit special education provider located in Long Island, New York. Alternatives provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-460
… Purpose To provide agency instructions for processing the 2012 CUNY Nurses Health Specialty … a separate check dated 2/21/13. There is no direct deposit for this payment. Background The 2012 Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and certain expenses claimed on Words ‘N Motion’s CFRs for the two fiscal years ended June 30, 2012. Background … Words ‘N Motion is a Staten Island, New York-based for-profit organization that is authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal … York-based not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a … the services Rivendell provides using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as well as Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. About the Program Marie Pense is a New York City-based proprietary organization authorized by SED to … under these programs come from private pay and the New York City Department of Education (DOE). DOE refers …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manual