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Iroquois Central School District – Financial Condition (2014M-22)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Village of Cayuga Heights – Board Oversight (2014M-292)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the … Key Findings Accounting records are not reconciled to the bank statements. The procurement policy is outdated … bank and accounting records. Update the procurement policy to ensure that it meets the requirements of State law and …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

South Lewis Central School District – Financial Condition (2016M-83)

… Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates … with statutory limits. Formulate long-term capital and operations plans for the use of excess unassigned fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83

Mount Markham Central School District – Reserve Funds (2016M-73)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Saratoga Springs City School District – Fund Balance (2016M-99)

… ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. … Saratoga …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

Madison Central School District – Procurement of Professional Services (2015M-322)

… Purpose of Audit The purpose of our audit was to review the District’s process and … Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

Garrison Union Free School District – Financial Condition (2016M-108)

… officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with realistic … a manner than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Wheelerville Union Free School District – Fund Balance (2016M-9)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

State Agencies Bulletin No. 2190

… rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decrease

White Plains City School District – Procurement of Professional Services (2014M-240)

… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Town of Enfield – Purchasing (2016M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through … for purchases subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377

Heuvelton Central School District – Procurement (2023M-55)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

XV.16.B Sole Custody Reporting – XV. End of Year

… On or before April 1st of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Remsen Central School District - Claims Audit Process (2019M-86)

… the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive … by check disbursement for audit and approval until after payment and did not receive claims paid electronically for … against the District, other than those allowed under law, are presented to the claims auditor for audit and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

East Quogue Union Free School District - Claims Auditing (2019M-78)

… were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not audit and … approve 301 claims totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on … Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78