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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298East Moriches Union Free School District - Budget Review (B7-15-5)
… charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments … Calculate the payment of social security and Medicare taxes for applicable projected salaries at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Weedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. … Weedsport …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Motor Vehicle Theft and Insurance Fraud Prevention Program
… and $385 in pre-approved overtime that – according to payroll records – was not worked. Key Recommendations Take …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programCity of Lockport – Budget Review (B20-1-9)
… The proposed budget includes State aid and sales tax estimated revenues of $2.1 million and $5.5 million, … to fund buyouts. The proposed budget does not include a tax overlay, which could create a shortfall in 2021. The proposed budget includes a tax levy of $13,174,703 which complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… level through a network of 59 Area Agencies on Aging (AAAs). NYSOFA helps approximately 51,000 elderly New Yorkers … and 2020-21, a total of $5.9 million allocated to 29 AAAs remained unspent as of July 30, 2021. NYSOFA also did … data, nor did it make allocation adjustments for those AAAs that did not spend or need the money they were given …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsState Agencies Bulletin No. 1851
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 1001 to 8810. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lumpElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the … private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Newfield Central School District – Financial Condition (2013M-238)
Newfield Central School District Financial Condition 2013M238
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hughsonville Fire Company – Financial Activities (2014M-201)
… in March 2013, disbursements totaling $10,515 had no supporting documentation to identify their purpose and checks totaling $52,976 had no evidence of approval of Board or Company members. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201