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Portville Central School District – Financial Condition (2013M-384)
… for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed to ensure that fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202COLA – Child Center of New York
… objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of … objective of our examination was to determine whether the cost of living adjustment COLA payment made by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkState Agencies Bulletin No. 342
… is still actively employed by your agency or any other state agency. The employee is due any regular and/or lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingSchuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information … did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive information … confidentially to officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andHuntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 students we identified were likely Medicaid-eligible. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170State Agencies Bulletin No. 2098
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseTown of Smyrna – Claims Audit Process (2022M-161)
… [read complete report – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board did not always properly … To determine whether the Town of Smyrna Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Phoenix Central School District – IT Asset Management (S9-22-20)
… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… adjust the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSouth Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had … in Saratoga County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom