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Fallsburg Central School District – Financial Condition (2014M-33)

… District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and operates two schools, with approximately 1,490 students. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

PUC Achieve Charter School – Board Oversight (2016M-316)

… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Oxford Academy and Central School District – Financial Management (2016M-6)

… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, … HewlettWoodmere Union Free School District Financial Condition 2016M402 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… Purpose of Audit The purpose of our audit was to review the … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Naples Central School District – Online Banking (2015M-143)

… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Randolph Academy Union Free School District – Financial Management (2015M-248)

… Purpose of Audit The purpose of our audit was to review the District’s … Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Clarence Public Library – Audit of Claims (2016M-355)

… year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key … The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit … Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents the approval …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Village of Quogue – Justice Court (2015M-18)

… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 … Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges … in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Lyons Central School District – Payroll 2022M-71

… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a … Town of Humphrey Financial Management 2013M116 …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Town of Coeymans – Financial Condition (2015M-184)

… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Islip Fire District – Financial Condition (2020M-25)

… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … budget and comply with permissive referendum and public notice requirements. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… property taxes. Key Findings The Clerk did not remit interest and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate … in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

State Agencies Bulletin No. 1948

… 2021 NYSCOPBA Increase to the 25 Year Longevity Step and provide instructions for payments not processed … automatically. Affected Employees Arbitration Eligible and Non-Arbitration Eligible employees represented by … the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase to the 25 Year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01