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State Agencies Bulletin No. 884
… credits to those M/C employees who separated from State service prior to January 2, 2009. Affected Employees M/C … M/C Vacation Exchange program and separated from State service prior to January 2, 2009 or from a represented … the resolution adopted pursuant to Section 6 of the Civil Service Law, Section 30.4 of Part 30 of the Attendance Rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in … five-member Board of Education. The District operates one school with 108 students attending kindergarten through grade … tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Oneida Public Library District – Cash Disbursements (2015M-20)
… bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes … approved prior to payment. Key Findings We reviewed 100 claims totaling approximately $5.3 million and found that … purposes. However, the District needs to improve the claims audit process because some claims were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Scarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Marion Central School District – Procurement (2022M-3)
… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… Central School District (District) officials secured user account access to the network and managed user accounts and … Findings District officials did not adequately secure user account access to the network or properly manage user … Network user accounts or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionAkron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningHolland Patent Central School District – Access to the Student Information System (2016M-326)
… granted unnecessary permissions for changing student grades, assuming accounts and identities, and viewing PPSI. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraNorth Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations … through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m