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Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSmithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2SUNY Bulletin No. SU-356
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … 403(b) deductions, OSC has created a new automated process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all … process files provided by SUNY’s MVC and provide the MVC with any records rejected by PayServ. Agency Actions: SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planState Agencies Bulletin No. 238
… positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being … paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") in positions that have … Effective Date Immediately Background The Department of Civil Service notifies OSC when a position is inactivated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsKings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCopiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear … fully evaluate the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Introduction – Improving the Effectiveness of Your Claims Auditing Process
… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… assist the Finance Office in reaching an agency-specific solution. Guide to Financial Operations REV. 07/31/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January … Town of Hempstead Sanitary District Number 14 Board Oversight …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11