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Morris Central School District – Fund Balance Management (2023M-47)

… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education … fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

Saratoga Springs City School District – Procurement (2023M-25)

… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Tompkins Fire District – Board Oversight (2023M-33)

… Treasurer’s records or audit all District claims before payment. Ensure the Treasurer filed the District’s required …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Rensselaer County – County Bridge Maintenance (S9-13-6)

… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … and repairs of approximately 60 County-owned bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it has …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a … providing $248,000 in additional rent to fund renovations for the leased premises, without using a competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

North Greenbush Common School District – Claims Auditing (2022M-112)

… and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims … The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims totaling $1.1 million were audited and approved by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Town of Butler – Financial Management (2024M-119)

… unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and … and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … we reviewed. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Lyme Central School District – Financial Management (2024M-87)

… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Center Moriches Union Free School District – Payroll (2024M-155)

… approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Discontinuing Required Contributions – Enhanced Reporting

… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributions

Accounts Payable Advisory No. 2

… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. … Processing ACH Payments in SFS …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs

State Agencies Bulletin No. 821

… Purpose To notify agencies of the procedure for processing Summer Session payments. Affected Employees … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … different agency, the Summer Session agency must start the PEF dues deduction, provided the employee has a dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-payments