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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … by OSC. It also provides general policies and procedures for submission of contract-related transactions in the … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key … County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersGreenville Central School District – Information Technology (2016M-221)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middletown Enlarged City School District – Financial Condition (2017M-245)
… effectively managed the District’s financial condition for the period July 1, 2016 through June 30, 2017. Background … has approximately 7,160 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $173.5 … $27 million of fund balance in District budgets for the last five years, but only $1.4 million was used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Eden Central School District – Payroll (2017M-11)
… payroll procedures since October 2011. The Director does not adequately review the accuracy of payroll, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… timely manner. Officials and employees had clear guidance on how the disbursement process should work. The former …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Oswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfMount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Saranac Central School District – Payroll (2015M-298)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Brasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics … cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies