Search
NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… ensure they complied with their agreements. We examined 19 project agreements and found: Officials did not verify or … totaling $39,000. In addition, the Board did not receive project status reports and it did not meet as required. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Marathon Joint Fire District – Investment Program (2023M-76)
… interest totaling approximately $2,000 from the District’s checking and savings accounts, which had an average daily …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… policies. Of 1,317 disbursements reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… multiyear financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with applicable … financial plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Omnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsXV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsOperational Advisory No. 15
… and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesWebster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Omnibus Technical Corrections
… Signed into law on September 29, 2016 as Chapter 337 of the laws of 2016 – A.7292-A (Farrell) / S.5601-A (Golden) – Makes technical changes relating to removing the requirement that an application for membership in the New York State and Local Employees’ Retirement System or …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsII.3.C Budget Execution – II. New York State Financial Accounting
… made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionOmnibus Technical Procurement Amendments
… of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mFort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68