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LaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Homer Central School District – Financial Condition (2013M-306)
… 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… and entering into agreements with administrators. Consider scheduling additional Board meetings and discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mCUNY Bulletin No. CU-762
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the … York (CUNY) agreed to implement the New York State Paid Family Leave Program (PFL) beginning January 1, 2021. CUNY … amount, the maximum employee premium deduction for Paid Family Leave will be $399.43 per year. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWatervliet City School District – Payroll and Claims Processing (2013M-4)
… until after payment. Key Recommendations Ensure that all employees receive the leave accruals to which they are … accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in … entitled to receive totaling $13,773. Ensure that all claims, other than those exceptions allowed by Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… and reserves in the annual budget. Review all reserves at least annually, determine the amounts that are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143State Agencies Bulletin No. 434
… new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees Employees who are due tax refunds Effective Date Immediately Background … new Earnings Codes used by OSC in time entry for employees who are due a tax refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … operates one school with approximately 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four other school districts, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports CFRs are …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualTown of Barrington – Financial Management (2017M-103)
… audit, or cause an audit of, the books and records of all officers and employees who received or disbursed money …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. Key Finding Over the … exceed the statutory maximum of 4 percent of each ensuing year’s budget. During these four years, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan … invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil