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Sharon Springs Central School District – Financial Condition (2016M-39)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns … 2014-15 District officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson … limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one … or disposed of, so that the inventory list is updated in a timely manner. Ensure that adequate procedures are in place …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, … $1.3 million. District officials could not demonstrate a planned need for approximately $4.4 million held in reserve … policies for establishing and using reserve funds and a plan for the use of the excess balances in the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 … omitted or overstated in the operating budgets. Develop a written multiyear financial or capital plan to help guide …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Payroll Improvement Project Bulletin No. PIP-001
… Project will upgrade PayServ to PeopleSoft 9.2; as a result, changes are being made to accommodate the new functionality. Agencies that use the Master File in their internal systems will be required to make programmatic changes in order to process the file. Effective Date(s) Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for … an application for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … AND TRUSTS LAW, §11-2.2; EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a school district from private sources in the form of gift, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15CUNY Bulletin No. CU-794
… Repairer Titles. Affected Employees: CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … Thermostat Repairer Supervisor are affected. Background: A Consent Determination was entered and filed on 05/28/2024 … must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatState Agencies Bulletin No. 2136
… The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax … balances. Affected Employees: All employees who require a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The … on historical trends, or other identified needs. Develop a plan for the use of the surplus balances in unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund balance policy that clearly communicates …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the … Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … not realistic. We estimate that the District will spend a total of $19.7 million, which is at least $1.1 million … Increase the State aid estimate in the tentative budget to a reasonable amount. Use unexpended surplus funds in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… did not establish adequate cash collection controls. As a result, we could not confirm that all collections received … Department fees reviewed totaling $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the … to compensate for these incompatible duties . As a result: Sixty-one of 254 collections we reviewed, totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159