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Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… on system cybersecurity threats. Prevent or monitor public disclosure of information that could jeopardize the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck … units, value of prepaid legal benefit, and the earn codes being applied for benefit year 2002. Union BU Value Earn Code … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitTown of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2016 through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Wainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of North Salem - Agricultural Exemptions (2018M-194)
… an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly … all previously granted agricultural structures exemptions on an annual basis to verify that the 10-year exemption term …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to … Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Cortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue assigning users …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247CUNY Bulletin No. CU-437
… by IUOE Local 30, OSC will calculate dues (code 268) and agency shop fees (code 297) at the rate of 1.5% of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesCUNY Bulletin No. CU-201
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-paymentVillage of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Worcester Central School District - Fund Balance Management (2022M-75)
… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … District officials did not properly maintain e-records in accordance with applicable legal and regulatory … officials did not: Ensure that e-records were preserved in their original format, intact, in a directory or filing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… complete report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) … demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village’s general fund … and expenditures. Ensure the Project was monitored and change orders were reviewed and approved. Competitively …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204