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Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeSherman Central School District – Claims Processing (2016M-352)
… policies and procedures governing the claims processing function. The Board did not develop a comprehensive job description that outlines the claims … procedures describing the claims audit process. Develop a comprehensive job description for the claims auditor that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Campbell-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-b2-16-6Niagara Falls City School District – Fuel Accountability (2015M-178)
… the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel use for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Downsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Area #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. If …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementMarathon Joint Fire District – Investment Program (2023M-76)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringCampbell-Savona Central School District – Budget Review (B2-13-12)
… likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. The District’s tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Sidney Central School District - Financial Management (2019M-243)
… of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Lyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71CUNY Bulletin No. CU-126
… of New York's Office of Labor Relations to start, change or cancel these deductions. Agency Actions No agency action … 2002, agencies will no longer be allowed to start, change or cancel these deductions. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-126-calendar-year-2002-processing-deduction-code-444-long-termWebster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Operational Advisory No. 15
… Advance D – Cash Advance Payment Types E – Cash Advance Reimbursement F – Cash Advance Reconciliations G – Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances