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Brocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Elmwood Village Charter School – Building Acquisition (2017M-237)
… site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … the training. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectState Comptroller DiNapoli Releases School Audits
… has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. Also, the purchasing … BOCES reported district-based staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and … Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesSchuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Wallkill Central School District – Financial Management (2015M-294)
… 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, … operates five schools with approximately 3,000 students, is governed by an elected nine-member Board of Education. … and only appropriate the amount of fund balance that is actually needed to cover expenditures. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … employee maintains residence) must be designated in the best interest of the State and not for the convenience of an … There may be adverse tax consequences to the employee when (i) the agency head designates an official station that …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelChenango County – Departmental Cash Receipts (2015M-21)
… of Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. Background Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is governed by a 23-member Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21