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Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Portville Central School District – Financial Condition (2013M-384)

… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Port Byron Central School District – Financial Condition (2014M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

West Genesee Central School District – Segregation of Duties (2016M-303)

… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… (235 selected employees and 43 elected officials) due to unreliable records. We determined 30 additional … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Addison Central School District – Procurement of Professional Services (2023M-6)

… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Irvington Union Free School District – Fixed Assets (2022M-89)

… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Tioga Fire District – Board Oversight (2022M-170)

… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Newark Central School District – Employee Benefits (2024M-40)

… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Hammondsport Central School District – Investment Program (2024M-63)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Comptroller DiNapoli Releases Municipal Audits

… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate … Auditors also found that no one reconciles the billings to the medical services provided. Village of Palmyra – …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

CUNY Bulletin No. CU-314

… Purpose To explain processing of the Prepaid Legal Service Benefit … District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Employees cannot … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employees

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the month for which … be certain transaction types that require an adjustment to the Accounting Date. If you believe your agency processes … on determining of Obligation and Accounting Dates. Guide to Financial Operations REV. 3/4/2021 … Agencies must use the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

Comptroller DiNapoli Releases School District Audits

… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits