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Monticello Central School District - Fund Balance Management (2020M-2)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage … used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … or school district to gift a computer to an official or employee for the sole purpose of facilitating the training. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established … in Washington County. The District is governed by a Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April 1, 2010 … issue further clarification on the future salary treatment of CSEA employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceCost-Saving Ideas: How to Reduce Energy Costs
… your needs than what your utility currently offers. The New York State Office of General Services (OGS) may have … such as natural gas, that will save your locality money. Visit the OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After reaching …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsSUNY Bulletin No. SU-93
… for SUNY is (518) 443-5785. Deletions must be completed by January 5, 2004. Agencies must process the $1200.00 LOS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-93-suny-location-stipendGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… baseless assertions intended to impugn the professional integrity of the auditors. Rather than making false …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During our audit period, TOTS operated … and full-day Special Class programs. For the purposes of this report, these programs are collectively referred to … one location in the Bronx. The New York City Department of Education (DOE) refers students to TOTS based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… New York City Health + Hospitals (H+H) spent $168 million more than projected on temporary staff, despite hiring over 1,660 new nurses in city fiscal … and retain more nurses,” DiNapoli said. “The number of full-time nurses at H+H now exceeds pre-pandemic levels, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues … resident or nonresident Who does not qualify District employees Persons connected with the district Vendors or … with close or immediate family members who are district employees or service providers (see Avoiding conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Schenevus Central School District - Financial Condition (2018M-83)
… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was … $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … raised in the District’s response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Contract Advisory No. 24
… Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesTuckahoe Common School District - Purchasing (2018M-228)
… [read complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers and for purchases that … 12 vendors totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hoosic Valley Central School District - Financial Management (2018M-238)
… District officials effectively managed the District’s financial condition. Key Findings The Board overestimated … appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative … 2017-18. The District’s recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249