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Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in 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 County. The District, which is governed by an …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s … of Watervliet in Albany County. The District is governed by the Board of Education which comprises five elected … The District’s non-instructional employees generally earn a fixed number of days of leave time each year for vacation, …
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)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsAttica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances … by approximately $2.7 million and the District could not provide evidence of a documented plan for the future use …
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
… of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the written … will be sent to the agency where the employee is currently or most recently employed. No deductions will be taken and … and will not appear on any distribution reports or files. THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s … two schools with approximately 985 students, is governed by an elected seven-member Board of Education. Budgeted … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear …
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)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … 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)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … and/or services and maintain such documentation. Approve all contracts including any amendments or change orders and …
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)
… fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund … could include, but are not limited to, reducing District property taxes, paying off debt or financing one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … rights in the financial software that allow access to all aspects of the system and District officials do not … internal audit function is performed and documented. Audit all claims against the District prior to payment or appoint a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalThe Ex-spouse’s Payments – Divorce and Your Benefits
… the ex-spouse for taxable payments made during the prior calendar year. An ex-spouse cannot collect benefits until the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … replacement services. Key Recommendations Ensure that all contracts are competitively bid and properly awarded as … proper oversight of the Engineering Department, approve all project decisions, and monitor the work performed by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately … fiscal year were approximately $2.5 million. Key Findings All users have administrator rights to their computers, … procedures for computer-processed data. The Clerk backs up data to the machine that she is currently working on and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… on a monthly basis and use them to monitor current-year results against the budget estimates throughout the fiscal year. Segregate duties over the billing, collection and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … payments processed within the Statewide Financial System (SFS). In certain circumstances, BSE will also produce …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-payments