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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Ausable Valley Central School District - Claims Auditing (2018M-190)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Bellmore Union Free School District – Payroll (2023M-129)
… School District (District) officials approved, supported and monitored overtime. Key Findings District officials did not always approve, support and monitor overtime. As a result, overtime expenditures … budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Vendor File Advisory No. 5
… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formLaFargeville Central School District – Information Technology (2021M-192)
… ] Audit Objective Determine whether LaFargeville Central School District (District) officials established adequate … one projector and 10 other electronic components that cost $9,266 could not be found. No physical access or … IT assets throughout the District. Establish physical security and environmental controls over the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Dutchess County – Contract Monitoring (2023M-142)
… [read complete report – pdf] Audit Objective Determine whether Dutchess … million without ensuring that required contract progress, outcome and budget reports detailing services rendered were … from County departments detailing project progress and outcome and services rendered was sufficient. Expenditures …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… ensured claims were appropriate, supported, audited and approved before payment. Key Findings Although all claims were appropriate, audited and approved before payment, the claims auditor did not … $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never reported these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Industrial Development Agency Information
Industrial Development Agency Information
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationClyde-Savannah Central School District – Network Access Controls (2020M-122)
Determine whether ClydeSavannah Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122York Central School District – Network Access Controls (2022M-93)
… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Lynbrook …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Crown Point Central School District - Claims Auditing (2018M-76)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Schroon Lake Central School District - Claims Auditing (2019M-97)
… audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Viewing Your GASB Report – Governmental Accounting Standards Board
… to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access Billing Dashboard button. After choosing location code and …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58