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Dalton-Nunda Central School District – Separation Payments (2015M-142)
… through May 28, 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, … DaltonNunda Central School District Separation Payments 2015M142 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Randolph Central School District – Financial Management (2014M-20)
… Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldCanandaigua City School District – Procurement of Professional Services (2015M-133)
… students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202State Agencies Bulletin No. 346
… explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingVillage of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Medina – Ambulance Service Billings (2014M-326)
… for the period January 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans … five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Schuyler Lake Fire District – Financial Activities (2022M-191)
… (OSC) within 60 days of the close of the fiscal year. Complete mandatory fiscal oversight training. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Tioga Fire District – Board Oversight (2022M-170)
… with our office within 60 days of the close of the fiscal year. Complete mandatory fiscal oversight training. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Starpoint Central School District – Financial Condition (2015M-266)
… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSpencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… to accurately adjust the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSouth Glens Falls Central School District – Access Rights (2012M-257)
… audit was to determine whether employees had appropriate access rights to the District’s financial system for the … has not adopted comprehensive policies to ensure that access to the District’s financial system is restricted to … job duties. District officials have not implemented access controls to ensure proper segregation of duties within …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257