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CUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate … York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for the … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were …
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)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing … Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Worcester Central School District – Unassigned Fund Balance (2016M-1)
… in the District’s budgets to avoid raising more real property taxes than necessary. … Worcester Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for … Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit G9 represented by The Ninth Judicial … District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeShoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT … and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. The 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
PhelpsClifton Springs Central School District Financial Condition 2016M269
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… has approximately 430 students. The District is governed by a Board of Education. General fund budgeted appropriations … estimated appropriations that exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Starpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for … time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a … statement or sufficient detail for the central treasurer to determine if all receipts collected were submitted to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Fishers Island Waste Management District -- Purchasing (2015M-292)
… The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district … Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Fabius-Pompey Central School District – Budget Review (B3-13-5)
… District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations were not always performed by … not include a detail of money received and disbursed as required. Key Recommendations File AUDs as required. Complete and review bank reconciliations in a …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68