Search
Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save … status. Fully comply with DASA requirements. While a code of conduct is posted on the School website, the code is not … information. Key Recommendations Promote the proper use of credit cards by developing adequate policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… the District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for … the Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetHerricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Westfield Academy and Central School District - Financial Management (2018M-67)
… Determine whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than … points) as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementFiling the Resolution – Reporting Elected and Appointed Officials
… the information that is listed on your Resolution instead of mailing the paper form to NYSLRS. By submitting the … to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension Integrity Bureau … secretary, and it must include a raised seal and affidavit of posting. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionPine Valley Central School District - Financial Management (2019M-35)
… fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Sewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Park-Garden City Park. The District, which operates five high schools with approximately 8,600 students, is governed … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine … audit. 1 These employees were paid $1.3 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained … officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164McConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … Board did not conduct a thorough audit of claims before they were paid. Key Recommendations Maintain accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19DiNapoli Statement on Executive Budget Proposal
… Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget … need to tip the scales of influence away from the few and put it back into the hands of ordinary citizens. In the … years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square … $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Accounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the New York State … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… (County) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Scarsdale Union Free School District – Overtime (2022M-105)
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, including the … are being incurred. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m