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Phoenix Central School District – Financial Condition (2017M-96)
… for fiscal years 2013-14 through 2015-16. Adopted budgets from July 1, 2011 through June 30, 2016 overestimated … year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… of Education, operates one school for 20 students from kindergarten through sixth grade, after which students attend …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Morrisville-Eaton Central School District – Online Banking (2017M-98)
… located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… the 2015-16 fiscal year total approximately $10.2 million. Key Findings The Board did not ensure that goods and services … The Board did not review and approve change orders. Key Recommendations Ensure that all capital project purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… to verify that funds were deposited into a District bank account. Key Recommendations Develop and implement cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… 2013-14 fiscal year totaled approximately $8.1 million. Key Findings The District had unrestricted fund balance that … developed a written and detailed multiyear financial plan. Key Recommendations Ensure the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. Background The … per year. BOCES increased its reserves without adequate disclosure to the public and the districts and overfunded …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialDolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Franklin Square Union Free School District – Fund Balance (2016M-129)
… period July 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the … Franklin Square Union Free School District Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Greene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial condition for the period July 1, 2014 … December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17State Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System (ERS), established in 1921, and the Police and Fire Retirement System (PFRS), created in …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemState Agencies Bulletin No. 254
… Purpose To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees … Agency Actions When a transaction has been entered for VRWS, agencies are required to change the employee's dues … To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardAddison Central School District – Procurement of Professional Services (2023M-6)
… the District’s 14 professional service providers without seeking competition. Did not solicit a request for proposal … to initiate corrective action. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57