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Town of Webb Union Free School District – Fund Balance (2016M-140)
… and anticipated operations to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… use competition, such as an RFP process or written or verbal quotes. Key Recommendations Amend the purchasing … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Vestal – Capital Acquisitions (2013M-78)
… acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term capital planning is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78General Brown Central School District – Financial Condition (2014M-216)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $16.3 … Consider cost savings measures and revenue enhancements for the school food service fund. Segregate duties of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … Town of Humphrey is located in Cattaraugus County and has a population of approximately 700 residents. The elected … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Eaton No. 1 Fire District – Board Oversight (2024M-4)
… – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting … Determine whether the Eaton No 1 Fire District District officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Gates-Chili Central School District - Financial Management (2019M-53)
… million as of June 30, 2018. The Board increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Canastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mVillage of Dering Harbor – Board Oversight (2020M-29)
Determine whether the Board provided adequate oversight of the Villages financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant risks … that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialRetirement System Membership – Forest Rangers Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … membership in the New York State and Local Police and Fire Retirement System is mandatory. If you were employed as a …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipAccounts Payable Advisory No. 51
… assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay. … assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationSUNY Bulletin No. SU-110
… and Eligibility Criteria The UUP contract provides a list of eligible titles for Recall. Employees who are on … compensation. Standby Earn Codes The following chart is a list of Standby Earn Codes with their descriptions and appropriate usage: Earn Code Description Usage Calculation SBU Standby Unclassified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedState Agencies Bulletin No. 1089
… (biweekly guaranteed minimum was increased from $48 to $80) effective 3/25/10. Time Entry Earnings Code LSA , which … the pre-shift briefing guaranteed biweekly minimum of $80 to calculate the lump sum payment for vacation accruals. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unit