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Clarence Central School District – Financial Condition (2016M-128)
… six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. Budgeted … balance, the District continued to increase the tax levy by approximately 3 percent each year. The District’s practice … a reservation of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… school districts in a four-county area. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. General fund … BOCES officials consistently overestimated appropriations by an average of $4.4 million per year. BOCES increased its …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSpencerport Central School District – Financial Condition (2016M-254)
… six schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. Budgeted … budgets from 2012-13 through 2015-16 were overestimated by approximately $12.4 million. The employee benefit accrued … reserve and unemployment insurance reserve are overfunded by as much as $2.7 million. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency … (Institution) 1/4/08 (Administration) Processing Rules for Returning Checks According to the instructions on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksVillage of Tuckahoe – Financial Condition (2015M-88)
… population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Copiague Fire District – Credit Card Purchases (2019M-98)
… credit card purchases exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges totaling … documentation which is attached to each credit card claim. Ensure that District officials and employees comply with the District’s maximum meal allowance established by District policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Cambria Housing Authority – Financial Management (2015M-316)
… pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. Operating … Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did not contain … ensure that each claim is properly itemized and supported by invoices or receipts. Maintain adequate documentation of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportOneida Public Library District – Cash Disbursements (2015M-20)
… District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by special legislation in 1996. The operating budget for the … Ensure that all disbursements are audited and approved by the Board before disbursement. Review and certify payroll …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the … purposes. Define the rate or percentage of health insurance premiums that retirees must pay for their …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained … Competitively procure goods and services as required by the Purchasing Regulation and ensure all proper …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsFabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were … Ensure that BOCES claims are audited and approved by someone other than the BOCES claims auditor. Only pay claims … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide themental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new