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Albion Central School District – Financial Management (2021M-200)

… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December … Prepare and file the annual financial report with OSC as required. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

V.3.I Class – V. Chart of Accounts (COA) Governance

… of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class will identify … GO Bond spending and reimbursements as follows: Taxable - Years of life in GO Bond series followed by “YTX” Tax-Exempt - Years of life in GO Bond series followed by “YTE” For …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Commack Public Library District – Selected Financial Operations (2015M-132)

… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … unexpended surplus funds beyond the statutory limit in each of the five years, 2009-10 through 2013-14. The District overestimated expenditures in its adopted budgets, experienced large operating surpluses …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Mahopac Central School District – Financial Condition (2013M-302)

… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … year. Our audit determined the District is not currently in fiscal stress. District officials developed reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Monticello Central School District – Budgeting (2014M-97)

… 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an … other reserves in compliance with statutes. … Monticello Central School District Budgeting 2014M97 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Watertown City School District – Financial Condition (2016M-85)

… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Pekin Fire Co. President Dipped Into Bell Jar

… Company President Lawrence Amacher Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying records to hide his … the fire company’s games of chance, used to raise money for the company to aid their protection of the community. …

https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jar

State Agencies Bulletin No. 1706

… contributions to the New York State Deferred Compensation Plan (NYSDCP) Affected Employees DMNA employees in agencies … be taken using the existing deduction code 416 (Deferred Comp). Background At the request of the Division of Military … DMNA employees who receive earnings that are not exempt from Federal Taxes. The NYSDCP vendor will submit all …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-naval

State Agencies Bulletin No. 954

… and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning … a mentoring relationship. Agencies should refer to the MOU for eligibility information. The Mentoring Premium is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blind

Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)

… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology

Fund Financial Data – 2021 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

West Valley Central School District – Financial Management (2013M-178)

… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178