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Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsChenango Valley Central School District – Budget Review (B4-16-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, … Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… received by the Clerk-Treasurer was consistent with his individual employment agreements. Key Findings The … received by the Clerk-Treasurer was consistent with his individual employment agreements, resulting in: … salaries and benefits provided are Board approved. Consult with the Village Attorney about recovering the overpayments …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations … 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a … The purpose of our audit was to evaluate the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 … will automatically stop ORP contributions when an employee’s pensionable earnings reach the $290,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Comptroller DiNapoli Releases School District Audit
… officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditGlens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70