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Management of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132State Agencies Bulletin No. 1436
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … Several projects did not include a cost-benefit analysis. Project documents, such as signed leases, and one project application were not on file. Officials did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCayuga County Community College – Information Technology (2013M-291)
… 2011 through August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates … Cayuga County Community College Information Technology 2013M291 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … to ensure that financial activity is properly recorded and that Company moneys are safeguarded, except for controls … to ensure that financial activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of West Hampton Dunes – Financial Operations (2013M-390)
… a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the chief … filed the Village’s annual financial report with OSC late by as much as 951 days after the statutory filing due date. … days following the close of each fiscal year, as required by law, and ensure that the reports are accurate. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… leaves District employment. The District’s inventory of portable electronic devices lacked key information, such as … implement policies and procedures to properly account for portable electronic devices issued to new hires and employees … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Saugerties – Information Technology (2015M-117)
… policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period … District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Olean – Budget Review (B1-15-2)
… budget complies with the property tax levy limit set by statute. Key Recommendations Review and update the … the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Odessa-Montour Central School District – Financial Condition (2016M-71)
… and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172