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Selected Aspects of the Dam Safety Program (Follow-Up)
… as of May 20, 2013 of the nine recommendations included in our initial audit report, Selected Aspects of the Dam … was not consistent with its actual practice at that time. In addition, Dam Safety officials neither ensured all staff … Key Finding Department officials made substantial progress in correcting the problems identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding … processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mFonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118State Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee … reported to NYSTRS on a bi-weekly basis through the use of this new deduction code. Currently, NYSTRS bills agencies via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersPerry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Clarence Central School District – Financial Condition (2016M-128)
… through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mDalton-Nunda Central School District – Separation Payments (2015M-142)
… Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Franklin Square Union Free School District – Fund Balance (2016M-129)
… Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, … schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129State Comptroller DiNapoli Launches Academy for Local Government Officials
… Local Officials that will provide an enhanced training program to help local administrators and employees become more effective in the day-to-day … operated by the Comptroller’s Division of Local Government and School Accountability, increases the number of classroom …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDryden Central School District – Financial Condition (2013M-396)
… Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247