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Rockville Centre Union Free School District - School District Website (S9-19-28)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to … plan (CAP) in an easily accessible location. Officials did not prepare a multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… and checks without Board oversight. The Treasurer did not accurately record and report Village financial transactions in a timely manner. The Board did not annually perform or provide for an annual audit of the … activities are properly segregated, and where this is not feasible, compensating controls should be implemented. …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Rome City School District – Multiyear Planning (2021M-144)
… - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … District’s response. … Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… annual audits were completed. Key Findings The Board did not provide appropriate oversight and management of budgets … and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led … The Village has excess fund balance and the Board did not adopt a fund balance policy. Key Recommendations Hold …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Objective Determine if District officials established eligibility for and maintained an inventory of … the District's records did not support the students' eligibility to receive textbooks. The District did not have … a District-wide annual inventory, including textbooks on loan to nonpublic school students, and ensure nonpublic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolCopiague Union Free School District - Information Technology (2023M-150)
… access controls. Key Findings District officials did not properly manage nonstudent network user accounts and … to District officials, we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, including two user accounts assigned to employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to … limit and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus … or 72 percent, over the last three fiscal years. Could not demonstrate that the balances in five reserves, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 … The funds should be returned to the general fund. Did not develop and adopt a comprehensive written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… use. Key Findings The Board and District officials did not establish adequate controls over user accounts for the … We determined that the Board and District officials do not have reasonable assurance that they would be able to … of funds in the financial application because they did not: Develop and adopt policies and procedures related to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Ashland – Long-Term Planning (2024M-114)
… 2007 backhoe and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… service providers who could offer similar services at a more favorable rate, could result in existing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentState Agencies Bulletin No. 1749.1
2019 Summer Session Payments for Institution Teachers
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1171
… will remain Active in their regular positions, but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the Fall of 2012, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1485
… position but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachersState Agencies Bulletin No. 1409
… position but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Agencies Bulletin No. 1252
… position but will not be paid unless Summer Session is reported. If the teacher is 21P , is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachers