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Campbell-Savona Central School District – Budget Review (B2-16-6)

… real property taxes by using fund balance and reserve funds to finance operations as appropriate. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Town of Berkshire – Justice Court Operations (2016M-425)

… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … December 31, 2015 and a newly appointed Justice took office January 1, 2016. The Court reported collecting …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425

Middleburgh Central School District – Financial Condition (2013M-206)

… are close to depleting those funds. District officials did not update the District’s long-term financial plan to address … appropriated to fund future budgets. Adopt and implement a comprehensive long-term financial plan for the District and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Bath Central School District – Reserves (2016M-401)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

West Islip Union Free School District – Payroll (2016M-78)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Cohoes City School District – Medicaid Reimbursements (2022M-107)

Determine whether the Cohoes City School District District maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to … was not deposited into any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

Town of Rensselaerville – Claims Auditing (2016M-244)

… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims … January 1, 2015 through May 31, 2016. Background The Town of Rensselaerville is located in Albany County and has a …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Bath Central School District - Online Banking (2018M-79)

… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79

Fairview Fire District – Audit Follow Up (2009M-211-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-f

City of Corning – Foreign Fire Insurance Funds (2017M-143)

… the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. Background …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143

Penn Yan Central School District – Separation Payments (2015M-258)

… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258

Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)

… Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash … County Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …

https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-office

Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)

… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361

XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures

… can also use Open Book New York using the State Payments search capabilities (refer to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller

Travel Advisory No. 18

… for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for Lodging Out-of-State Taxes and …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfs