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Letchworth Central School District – Financial Management (2013M-332)
… Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The District’s … officials consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices … reduce the tax levy, the Board over-estimated expenditures by an average of $1.7 million annually, thus negating any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Hannibal 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 … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Warsaw Central School District – Financial Management (2016M-278)
… two schools with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. … Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $68.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Northeastern Clinton Central School District – Payroll (2016M-76)
… is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates … employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentHancock Central School District – Financial Condition (2013M-187)
… 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock … Hancock Central School District Financial Condition 2013M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsFacilities Planning Bureau Project Review
… completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We … The Department is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) in relation to district construction …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewADAPT Community Network – Compliance With the Reimbursable Cost Manual
… overstated investments costs (broker fees); and $33,780 in property costs that were incorrectly charged to the preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his … DiNapoli evaluated all non-calendar year local governments and designated one city and two villages in “moderate fiscal stress” and eight … Thomas P DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesArea #8 – Online Banking – Information Technology Governance
… targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … transfers are initiated and directed to bank accounts in the United States or foreign countries. Despite financial … The tactics used to commit fraud can range dramatically in sophistication and continually evolve over time. Likewise, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingSUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, 2012. This legislation authorized the creation of a new Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planVillage of Canastota - Board Oversight (2018M-256)
… $4,000 over a six-month period that were not supported by timecards. Key Recommendations Audit claims before payment …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256World Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionSpecial Disability Benefits – Police and Fire Plan
… permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefits