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Greenville Central School District – Information Technology (2016M-221)
… July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
The audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-baldwin.pdfOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … Sole Custody Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial Reporting Package …
https://www.osc.ny.gov/online-servicesCanastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 … collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Compliance With School Safety Planning Requirements (Follow-Up)
… officials have made some progress in addressing the issues we identified in the initial audit report. Of the initial …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Hotels and Motels Used for Homeless and MixedUse Temporary Residency Report 2016S49
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followCarthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385If You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, … questions about your GASB report or for help accessing Retirement Online , use our help desk form (select … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpLindenhurst Union Free School District – Credit Cards (2016M-179)
… through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in … authorized by the credit card policy. … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Dansville Central School District – Separation Payments (2016M-102)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million. Key Findings Not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budgets that included the use of fund balance and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds are used for related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … $38.7 million. Key Finding District officials did not always promptly submit Form SA-16 – Application for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mOpinion 92-18
… generation fee involves questions of fact which, in the first instance, must be resolved at the local level. June 29, …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the … and the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal … weight without affecting the physical integrity of the load, such as sand, soil, or gravel. Divisible load …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… disbursements, including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the following weaknesses: The Board did not require …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and