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Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … Key Findings District officials did not verify that all non-original equipment manufacturer (OEM) school bus … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCandor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the 4 percent statutory limit … fund balance only when needed to fund operations. Reduce surplus fund balance to comply with the statutory limit in a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mStamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mAlden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEast Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Hammond Central School District – Payroll (2016M-398)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June … million. Key Findings The Treasurer controlled the entire payroll process. The Board did not authorize the stipends or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Area #6 – Patch Management – Information Technology Governance
… and could help protect systems running those programs from attacks. A patch can be an upgrade (adding features), … can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have vulnerabilities that were previously discovered and are well known by attackers. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementRockland County – Budget Review (B23-6-8)
… The County, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Agencies Bulletin No. 285
… year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the procedure for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxVillage of Suffern – Budget Review (B17-6-8)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… operating budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve … as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and to repay the general fund in a …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315