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Jefferson Central School District – Fund Balances (2015M-236)
… do not have long-term plans for reserve balance levels or usage. The reserves for retirement contributions, … funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… those funds. Comply with New York State General Municipal Law and the District’s procurement policy for purchases above …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263State Agencies Bulletin No. 687
To explain OSCs automatic processing of the 2007 Blind Veterans annuity increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/687-2007-blind-veterans-annuity-increaseMandatory Contributions – Enhanced Reporting
… maximum amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsVillage of Hempstead – Budget Review (B7-13-13)
… general and water funds as of May 31, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Town’s operating funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required … the operating funds and return it to the debt service fund or capital projects fund, as required. Perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Saugerties – Justice Court Operations (2015M-47)
… receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Sidney – Budget Review (B4-15-18)
… that ended December 31, 2005. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… law. One Justice did not perform bank reconciliations or month-end accountabilities and another Justice did not perform accountabilities or maintain adequate bail records. Key Recommendations Refund …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of East Hampton - Budget Review (B20-7-10)
… 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Tri-Valley Central School District - Financial Management (2020M-17)
… and recommendations and indicated that they have taken, or planned to take, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Deerpark – Budget Review (B6-14-17)
… and highway funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Margaretville Central School District – Fund Balance (2015M-55)
… fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Dix – Supervisor’s Control of Cash (2022M-57)
… agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit town dix …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Copiague Fire District – Credit Card Purchases (2019M-98)
… that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s … Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Campbell-Savona Central School District - Budget Review (B2-15-10)
… District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10