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Victor Central School District – Information Technology (2016M-117)

… 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe County, the … buildings on one campus with approximately 4,360 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 students, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Otselic Valley Central School District – Capital Project (2015M-263)

… were procured in compliance with General Municipal Law. The Board did not periodically obtain and review … project purchases are competitively bid as required by statute. Obtain and review budget-to-actual financial reports …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

West Genesee Central School District – Segregation of Duties (2016M-303)

… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

State Agencies Bulletin No. 929

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 3/29/07 with Dues (Code 291 ) or Agency Shop Fee (Code 295 ) Effective Date(s) Paychecks dated … the biweekly deduction for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In addition, OSC will process a file …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-association

Sullivan West Central School District – Financial Condition (2014M-40)

… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … nine-member Board of Education, operates two schools with approximately 1,200 students. Budgeted appropriations … officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus 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 1, … reserve fund was not formally established and was not funded according to statutory requirements, and the insurance … fund balance is in compliance with the legal limit. Review all reserve balances and determine if the amounts are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)

… January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Ripley Central School District – Cost Savings and Budgeting (2014M-361)

… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361

Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)

… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m

Clarence 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 approximately 4,500 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

New Lebanon Central School District – Financial Condition (2015M-222)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Portville Central School District – Financial Condition (2013M-384)

… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and … in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Greene Central School District – Financial Condition (2016M-17)

… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Dolgeville 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-265

Franklin Square Union Free School District – Fund Balance (2016M-129)

… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau … Franklin Square Union Free School District Fund Balance 2016M129 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

State Agencies Bulletin No. 254

… Purpose To provide agencies with instructions for updating dues and agency shop when VRWS is reported on … Agency Actions When a transaction has been entered for VRWS, agencies are required to change the employee's dues … full time percentage. Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employees