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Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the last three fiscal years, District officials have not established structurally balanced budgets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent … individuals in the City of Oneida. The Authority, which is governed by a seven-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Schoharie 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-19Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Unified Court System Bulletin No. UCS-26
… the use of the new deduction code 378, Universal Life Insurance Affected Employees Employees in Bargaining Unit SY … Court Officers Association are eligible for this new insurance program Effective Date Immediately OSC Actions The insurance company offering this new program, Future Planning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District … tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments policies as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and … Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Stockport – Disbursements (2013M-216)
… and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, respectively. Key Finding The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Mentz – Board Oversight (2016M-403)
… of Town officials or employees who received or disbursed money. Key Recommendations Develop and adopt a multiyear … of all Town officers and employees who receive or disburse money. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Clarendon Fire Company – Financial Activities (2023M-50)
… report – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Sewanhaka Central High School District – Student Fees (2016M-296)
… audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Accounts Payable Advisory No. 22
… of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase goods … or Master Contract must reference the contract on the voucher by either (1) referencing a purchase order associated … contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the contract on a purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberJefferson Central School District – Fund Balances (2015M-236)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year … levels and long-term plans for the District’s unrestricted fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the District could achieve … eligibility requirements to determine if the program is implemented in the most prudent and cost-effective manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bradford – Financial Management (2015M-239)
… a population of approximately 850. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239