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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… monitored to ensure loan recipients’ performance goals were achieved. Officials requested follow-up … from loan recipients to verify job creation/retention goals but did not enforce these goals if not achieved. No practices were in place to ensure …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

Prattsburgh Central School District – Financial Management (2020M-108)

… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Calculating Days Worked – Enhanced Reporting

… of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The number … personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. Example 1: A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set by …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-worked

Mexico Academy Central School District –Financial Management (2016M-219)

… in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219

Churchville-Chili Central School District – Financial Management (2015M-354)

… 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. … ChurchvilleChili Central School District Financial Management 2015M354 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been … to earn comp time form should be submitted, and submitted forms have not always included sufficient detail to support …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Town of Pulteney – Financial Condition (2021M-24)

… fund balance only in amounts that are actually available, after retaining a reasonable amount for the next year. … resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did not … Provide adequate oversight of the bookkeeper and provide municipal accounting training. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… officials did not: Revise the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically use competition to procure services from professional service providers. The … officials do not seek competition, there is less assurance to taxpayers that procurements were made in the most prudent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

Town of Guilford – Budgeting (2023M-144)

… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for … as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

South Kortright Central School District – Claims Audit (2023M-69)

… South Kortright Central School District (District) Board of Education (Board) and District officials ensured that … were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Employee Qualifications, Hiring, and Promotions (Follow-Up)

… Transit, an agency of the MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx … bus services in the Bronx, Brooklyn, and Queens. Staten Island Railway (SIR), a subsidiary of the MTA, provides rapid transit service on Staten Island. Transit is governed by the provisions of the New York …

https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-follow

Real Property Tax Cap - School Districts Guidance

… that the amount receivable from LIPA is the subject of litigation, school district officials should consult with …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Town of Scriba – Board Oversight (2017M-83)

… methods when procuring goods and services and complied with statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials … interest. Charge water system debt in accordance with the local law. Update computer policies, monitor …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

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