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Copenhagen Central School District – Financial Condition (2016M-142)
… School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the … with approximately 5,000 students and is governed by an elected seven-member Board of Education. The District’s … Develop and adopt a fund balance policy that establishes an adequate amount of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted … officials overestimated general fund appropriations by 9 percent, resulting in a combined operating surplus of … budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … to performing conflicting duties. The District’s property sale and disposal policy does not contain any specific …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… and Owego in Tioga County. The District, which is governed by an elected seven-member Board of Education, operates four … monitoring the project’s progress has been hampered by the lack of available complete information and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with … City of Yonkers Information Technology 2017M86 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Kent – Procurement and Information Technology (2017M-85)
… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, social networking and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Nelsonville – Financial Operations (2012M-242)
… annual basis. Ensure that the Clerk-Treasurer reconciles all the bank accounts monthly. Certify the payroll before the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Agencies Bulletin No. 2246.1
… section to include information about payments made in a separate check or Direct Deposit. This Bulletin … amount. Divide the hours the employee would have received had the employee not been on an Unpaid Military Stipend Leave … amount. Divide the hours the employee would have received had the employee not been on a Workers’ Compensation Leave by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1414
… field and the Approved Salary Rate Field Position and Job do not match – if the Position Number equals the NYS Position … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015