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Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal controls over cash … The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mMedina Central School District – Reserve Funds (2014M-155)
… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
Village of Scottsville Budgeting Practices and Financial Condition 2015M165
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)
… and ensure that accounting activity in the reconciliations matches the bank and accounting records. Update the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Bradford Central School District – Claims Auditor (2022M-157)
… School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Loans – Divorce and Your Benefits
… A member is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically … prohibits loans. If the member has an outstanding loan balance at retirement, the pension will be reduced for … the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing …
https://www.osc.ny.gov/retirement/members/divorce/loansNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
New York State Department of Labor Unemployment Insurance Payments to County Jail Inmates 2015M278
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… July 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns … fund in a manner that benefits District residents. … South Lewis Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings … of vacation time, which could make the Village liable for large payouts for unused vacation time. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialChenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of … District officials recognized the need to be proactive in budget development and expenditure controls. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through November … The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town is … Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Hilton Central School District – Network Access Controls (2022M-200)
… (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control … user account access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, including those for former students, former …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5