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DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Ripley Central School District – Financial Management (2021M-23)

… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Village of Port Jefferson – Justice Court Operations (2020M-56)

… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were … Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Town of Adams – Justice Court Operations (2020M-163)

… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Unified Court System Bulletin No. UCS-132

… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … (2) months served between November 1, 2007 and the date of retirement. Judges retiring on December 31, 2007 are eligible … payment will be made in a separate check regardless of when paid. There will be no direct deposit for this payment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowance

Unified Court System Bulletin No. UCS-145

… will be paid in a single payment in the early part of the calendar year. The allowance amounts are prorated for judges …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowance

State Agencies Bulletin No. 598

… Employees are not allowed an overtime meal allowance when in travel status or when the employer provides a meal while the employee is working in an overtime capacity. General Eligibility Rules The … on a holiday unless the employee's work on that holiday is in an overtime capacity. An employee who leaves work at the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agencies

Otselic Valley Central School District – Capital Project (2015M-263)

… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Integrity

… of Competition Debarment Connecticut Massachusetts New Jersey Pennsylvania Accusations of Fraud Better Business …

https://www.osc.ny.gov/state-vendors/vendrep/integrity

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… The Director of Finance and Operations did not properly perform monthly bank reconciliations. Not all payments were … budget monitoring. Contract with an independent auditor to perform the annual audit of the financial statements. Ensure …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Village of Victor – Financial Management (2015M-166)

… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… and receipts; and (3) to prescribe such methods of accounting as are necessary for the performance of the … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial … on both a budgetary (cash) basis and generally-accepted accounting principles (GAAP). Budgetary basis reports are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Oneida Public Library District – Cash Disbursements (2015M-20)

… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Town of Saugerties – Justice Court Operations (2015M-47)

… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive … Key Recommendations Prepare and submit formal monthly and annual financial reports to the Executive Committee which …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Middlefield – Budgeting (2015M-109)

… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Holland Patent Central School District – Fuel Inventory (2023M-141)

… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141