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Manhasset Union Free School District – Separation Payments (2016M-150)
… and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement … recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Florida Union Free School District – Information Technology (2017M-146)
… Orange County and operates two schools with approximately 820 students. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
HewlettWoodmere Union Free School District Financial Condition 2016M402
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… purpose of our audit was to determine whether the Board and District officials adequately managed the District's … the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has … retained an annual average of $983,978 in the debt service fund over the past four years without using this …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementWest Islip Union Free School District – Payroll (2016M-78)
… August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Butternuts – Accounting and Reporting (2016M-323)
… operations for the period January 1, 2015 through June 24, 2016. Background The Town of Butternuts is located in … operations for the period January 1 2015 through June 24 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Sand Lake – Justice Court (2015M-121)
… reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and analyze pending cases and take the necessary action required. Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … The purpose of our audit was to examine selected Town financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of German Flatts – Fiscal Stress (2015M-217)
… 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Maine-Endwell Central School District – Financial Condition (2013M-49)
… shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a long-term plan. The plan … developing a structured approach for assessing and funding capital assets, you can help avoid the unexpected, such as … road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital plans allow you to: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsNiagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Wayne Central School District – Financial Management (2012M-229)
… The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsMoriah Central School District - Cash Management (2019M-65)
… interest earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65State Agencies Bulletin No. 2295
… amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … in addition to their regular contribution amount for a combined maximum contribution limit of $31,000 in 2025. … to log in to their Retirement@Work portal to set up a Salary Deferral Agreement with the Multi-Vendor Coordinator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaWellsville Central School District – Financial Management (2017M-159)
… through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, … Wellsville Central School District Financial Management 2017M159 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159