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Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… according to the collective bargaining agreement (CBA). Not all claims contained supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March 31, 2016. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $25.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mUrban Choice Charter School – Information Technology (2013M-53)
… procedures related to remote access, data backup, computer security, and data breach. The Board has not adopted a disaster recovery plan to … procedures related to remote access, data backup, computer security, and data breach. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Middle Country Central School District – Financial Management (2016M-121)
… purpose of our audit was to examine the District’s budget for the period July 1, 2012 through November 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $235.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Ithaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… 31, 2015. Background The Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt … FayettevilleManlius Central School District Claims Audit Process 2016M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, … was not attached to all claims to verify that the items and pricing on the invoices matched the contracts or … to claims to ensure that the correct items are received and that the pricing of goods and services from government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Granville Central School District – Fund Balance (2016M-114)
… December 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron … Granville Central School District Fund Balance 2016M114 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Three Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel reconciliation reports …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, which … weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mState Agencies Bulletin No. 2032
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2022-2023 is $18,233.00. Affected Employees … of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. … agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 20222023 is $1823300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 1841
… In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District officials did not … officials adequately secured access to the network and properly managed user permissions in financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userNewcomb Central School District - Claims Audit (2023M-159)
… claims were not properly audited in accordance with New York State Education Law (Education Law) Section 1724 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50South Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … Determine whether South Jefferson Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31DiNapoli Releases Analysis of Enacted State Budget
… allocation for the State and Municipal Facilities Program (SAM). With the majority of previous SAM appropriations unspent, the need for additional … is a $398.5 million increase in borrowing authority for SAM. The budget decouples provisions in the state's tax code …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget