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East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Audit Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial … action. … Determine whether East Bloomfield Central School District District officials ensured network and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of … repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a … plan to address the water fund’s deficit fund balance or the sewer fund’s declining fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … were not familiar with the Town’s procurement policy and its requirements. Further, they did not research … with the Town’s procurement policy, or their procurement and claims audit responsibilities, the Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit … thorough and timely audits are conducted, that each claim approved is a legitimate Town expenditure, and that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … upon the employee’s date of birth entered in PayServ. For more information see Payroll Bulletin No. PIP-011 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative … See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be set up in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … the developer. The facility opened in October 2012 but was forced to close 11 months later because utilities were turned … to properly administer some aspects of the grants and may have to pay for a required audit because the developer has …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374State Agencies Bulletin No. 1914
… time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Brushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… of Audit The purpose of our audit was to evaluate the District's financial management for the period July 1, 2012 … through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLivonia Central School District – Software Management (2016M-293)
… Maintain a complete, comprehensive software inventory of all software that the District owns and the total number of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293