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Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… for water and sewer billing and collection. Ensure that all customers are billed the correct Board-established water … rates. Ensure that late payment penalties are applied to all delinquent customer accounts in accordance with Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit school district Amherst
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State … Amendments may address, but are not limited to: Changes in funding techniques (i.e., methods used by the State to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNewfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing and funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … officials were unable to verify that seven assets were in the District’s possession. These items included a desk, … 65 assets had missing, or inaccurate information recorded in the fixed asset records. Eight assets were disposed of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1825
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 101-125) and NS positions (Grade … Security Performance Advance provided the employee: Is in a BU01, BU21, BU31, BU61 or BU91 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1853
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … employees based on the 2019 Salary Schedule (currently in effect). Effective Dates The October 2020 CSEA Performance … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceOpinion 99-2
… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake … Law §185) and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8