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Canastota Central School District – Payroll (2016M-56)
… located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates … consistent with collective bargaining agreement provisions and paid $6,962 for unused vacation to the former … Key Recommendation Review the separation overpayments and take action within the law to recover those funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Milford Central School District – Financial Condition (2016M-87)
… which operates one school with 417 students, is governed by an elected seven-member Board of Education. Budgeted … of unrestricted fund balance and use the excess funds in a manner that benefits District taxpayers. Adopt budgets with …
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)
… Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates … balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively approved …
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 financial condition for the period … officials have not established a formal plan stating how much would be set aside in each reserve fund, how each …
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)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
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)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
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)
… 25, 2014. Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. The …
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)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …
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)
… duties relating to collecting and disbursing Village money, as well as recording those transactions and …
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-286