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Milford Central School District – Financial Condition (2016M-87)
… Adopt budgets with more realistic estimates based on prior year’s actual results and anticipated operations to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board … approved transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Johnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … consistently punch in or out to record times they reported for and left work. District officials did not review employee …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Iroquois Central School District – Financial Condition (2014M-22)
… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Edmeston Central School District – School Lunch Operations (2015M-174)
… to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… the 2013–14 school year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money from the School’s … Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s bank account and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Background The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, … Town of Bellmont in Franklin County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraMedina Central School District – Reserve Funds (2014M-155)
… 2008 through March 25, 2014. Background The Medina Central School District is located in the Towns of Shelby and … Medina Central School District Reserve Funds 2014M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… financial plan. Village officials lacked guidance on maintaining reasonable levels of fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has … 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The Clerk-Treasurer performs all financial duties relating to collecting and disbursing …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July … Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is … Department payroll payments were not adequately supported and leave time was not properly accrued or used. Only 27 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Loans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …
https://www.osc.ny.gov/retirement/members/divorce/loansVillage of Old Brookville – Cash Receipts (2015M-286)
… July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The … Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… in Ontario County. The District, which operates one school with approximately 820 students, is governed by an elected … did not always properly seek competition for contracts with professional service providers. Key Recommendations … costs fall below the threshold. Award contracts consistent with District policy and document decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalSouth Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District … The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82