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Killawog Fire District – Controls Over Financial Operations (2013M-111)

… budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained excessive levels of … $229,000 which represents 260 percent of next year’s budgeted appropriations. District officials told us … fund balance is still excessive at 44 percent of next year’s budgeted appropriations. The Board does not conduct an …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)

… budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not have adequate … a bookkeeper who performs bank reconciliations only at year-end. Board members authorize all claims for payment and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 million. Key Findings … million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund balance was not always needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Kendall Central School District – Capital Project (2017M-194)

… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

CUNY Bulletin No. CU-302

… after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be recovered per pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… arrange the return of medications at the end of the school year. Key Finding DOH has made progress in addressing the …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Irvington Union Free School District – Information Technology (2016M-266)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

William Floyd Union Free School District – Payroll (2016M-165)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key Findings District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Williamsville Central School District – Financial Management (2016M-274)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District officials appropriated $21.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 million. Key Findings Although … fund balance was more than 10 percent of the ensuing year’s budget, or approximately $3 million over the legal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 million. Key Findings BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Ordinary Death Benefit – Career Plan

… designated beneficiary if you have completed at least one year of service since last joining the Retirement System and …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings District officials did not … the general fund during fiscal years 2013-14 through 2015-16. Had these expenditures, which averaged $169,000 annually, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354