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Chenango Valley Central School District – Budget Review (B4-16-5)
… are reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Johnsburg Central School District – Payroll (2014M-174)
… seven-member Board of Education and operates one school with approximately 340 students. Expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money … regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the … bank account and pay the payroll service fee to the vendor by check using their regular bill-paying process. …
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)
… Board of Education. The District operates three schools with an enrollment of approximately 1,750 students. Budgeted …
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)
… and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to …
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)
… Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … to the bank statements. The procurement policy is outdated and the current process does not comply with the procedures … Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the reconciliations …
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)
… [read complete report – pdf] Audit Objective Determine whether the Bradford Central School … a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …
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
… not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically prohibits loans. If the member has … (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with a share of the pension … large. Under these circumstances, a previously accepted DRO may be rejected at retirement due to insufficient funds …
https://www.osc.ny.gov/retirement/members/divorce/loansNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor … discontinued unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period … through May 19, 2014. Background Unemployment Insurance is a benefit program administered by NYSDOL that provides …
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)
… 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-83Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial … Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, …
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 for the period …
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)
… Wayne County. The District, which operates three schools with approximately 1,200 students, is governed by an elected …
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)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … and update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation …
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)
… ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware …
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)
… nine-member Board of Education, operates two schools with approximately 1,600 students. Budgeted appropriations …
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)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …
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 …
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)
… adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390