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West Genesee Central School District – Segregation of Duties (2016M-303)
… period July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns … West Genesee Central School District Segregation of Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Jefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-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 … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Louisville – Water User Charges (2015M-44)
… and recording of water payments and adjustments to customer accounts. Three users have administrative rights in … water billing system which allow them to adjust customer accounts, even though only one is designated to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations … (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the … To determine whether mainstream managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumYork Central School District – Network Access Controls (2022M-93)
… recovery plan. The District had 139 unneeded network user accounts and one account with unnecessary network … and security access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Sharon Springs Central School District – Financial Condition (2016M-39)
… audit was to evaluate 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 $9.3 million. … more fund balance than was needed in the adopted budgets for the three-year period ending June 30, 2015. Unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Bus Driver Licensing (Follow-Up)
… Division did not always maintain complete certification records, and that outdated medical forms were used to certify drivers. Key Finding MTA …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followWillsboro Central School District – Financial Condition (2015M-362)
… a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Babylon Union Free School District – Financial Condition (2015M-323)
… did not have proper documentation for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Opinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for … not have a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must …
https://www.osc.ny.gov/legal-opinions/opinion-92-24State Agencies Bulletin No. 563
… Fulton-Mont. CC Foundation 802 Genesee CC Foundation 803 Herkimer CC Foundation 804 Hudson Valley CC Foundation 805 … Fund 844 Delhi Ag/Tech Fund 845 Farmingdale Campaign 847 Syracuse E/S/F Fund 846 Morrisville Ag/Tech Fund 848 SUNY … Questions To obtain an enrollment form or for information on the SUNY Foundations, go to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin … and select Terminate on Coverage Election panel. For New York State Education Department, School for the Blind, School …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda