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Washingtonville Central School District – Reserve Funds (2014M-45)
… is reasonable and use any surplus amount to reduce real property taxes or finance one-time expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Annual Audit
… claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special … Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment system, where …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCazenovia Central School District – Financial Condition (2015M-327)
… 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, … million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The District set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Accounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract … Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Downsville Central School District – Fund Balance (2016M-79)
… one school with approximately 295 students, is governed by an elected five-member Board of Education. Budgeted … District’s reserve for compensated absences was overfunded by more than $700,000. Key Recommendations Ensure that the … excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Accounts Payable Advisory No. 9
… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMorris Central School District – Financial Operations (2015M-251)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … claims for goods and services are audited and approved by someone other than the BOCES claims auditor. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those … District’s long-term financial plan to address how they will fund the budgets without the continued use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… withholdings, including deductions and contributions, are performed to verify the accuracy of calculations and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsEast Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Yonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … for those assets. Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No 1 Fire District District officials adequately monitored financial activity and ensured appropriate records and reports were maintained
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Benefits
… The Office of the State Comptroller offers competitive salaries and benefits, and opportunities for advancement, … available contingent upon contract negotiations. … New York State offers generous salaries advancement …
https://www.osc.ny.gov/jobs/benefitsState Agencies Bulletin No. 2128
… purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … of Employee Relations (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking