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Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … with approximately 2,250 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … 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)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Fabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … . You should maintain a record of a member’s contribution rates with your payroll records until the member retires. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Hamden – Financial Condition (2013M-86)
… purposes over which there is direct control (such as real property taxes) to fund appropriation increases and reduce …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86State Police Bulletin No. SP-151.1
… No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, … Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-272020 Financial Condition Report – 2020 Financial Condition Report
… York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… to fund operations. Use reserves in accordance with legal requirements. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… complete report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Westfield, Town of – Financial Management (2013M-389)
… of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… District appointed a new District Treasurer who began in January 2019. … Determine whether extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Hilton - Financial Management (2020M-31)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… of ethics and ensure officers comply with the disclosure requirements set forth in the law. Require more support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mSullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57