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Middle Country Central School District – Financial Management (2016M-121)
… budgets that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance exceeded the statutory limit during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Accounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … the vendor or State. These situations may include, but are not limited to, emergencies (e.g., public health and safety), …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial … 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is … totals approximately $4 million. Key Finding The Board did not develop and adopt realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the City …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeVillage of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a … year totaled $760,691. Key Finding Village officials did not always use competitive methods for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk … $9 million. Key Finding The Board, as a whole, did not audit any claims during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. District officials did not ensure an independent review of separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Lackawanna City School District - Contractual Services (2019M-23)
… or agreements were on file for service providers. Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with the written agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a … $3.4 million. Key Findings Village officials did not always comply with GML and the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. … Specifically: Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfGreenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, … $19.3 million. Key Finding The claims auditor did not consistently audit all claims related to the capital fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … beginning in 2009 to $4.6 million in 2013, the District is not currently in fiscal stress. The decline resulted from the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The … 2016-17, which resulted in appropriated fund balance not being used. Recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … District consistently appropriated fund balance that was not needed to finance operations. The District overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementWalworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is … the Treasurer is in charge of all moneys. The Board did not provide pre-approval of the Director’s credit card …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260