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Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… used for a capital project which had not yet been approved by District voters. District officials overestimated … fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two … oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followDryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… access the District’s network. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Broadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately … the Smithtown Central School Districts District Board of Education Board ensured claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedWalworth-Seely Public Library – Board Oversight (2014M-260)
… the Director’s credit card purchases or ensure compliance with the procurement policy. Key Recommendations Rescind the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Town of Decatur – Town Clerk (2020M-58)
… Key Findings The Clerk did not issue duplicate receipts for any collections during the audit period which totaled …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited … North Hempstead in Nassau County. The District was created by special act of the State Legislature to provide library …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237State Agencies Bulletin No. 1884
… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your … to Retirement Online . From your Account Homepage, under “I want to,” click the ‘Submit Resolution for Official’ link. If …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionPine Valley Central School District - Financial Management (2019M-35)
… the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were … Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a … budgeted appropriations, exceeding the statutory limit by more than $1.8 million. Despite the District generating …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland County, the Town of Caroline in Tompkins County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The … one school with approximately 615 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305