Search
Albany Community Charter School – Financial Operations (2013M-185)
… 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of Trustees, … services currently being provided by the Foundation. … Albany Community Charter School Financial Operations 2013M185 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime Compensation – Legacy Reporting
… in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report overtime until a member reaches the limit for the calendar year. You must … worked; only omit overtime pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesHancock Fire Department - Financial Operations (2018M-236)
… appears that the President’s business owed the Department at least $3,500. Department officials did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Victory – Justice Court (2013M-66)
… checklist provided by OSC, and maintain these checklists on file in the Town Clerk’s office. … Town of Victory Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Riverhead Central School District – Vendor Master File (2017M-139)
… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts that have never …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology … July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… budgets that include realistic expenditure estimates based on contractual and historical data and discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mFabius-Pompey Central School District – Budget Review (B3-14-5)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Addison Central School District – Procurement of Professional Services (2023M-6)
… professional services. Key Findings District officials did not seek competition for most professional services in … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Cambria Housing Authority – Financial Management (2015M-316)
… each claim is properly itemized and supported by invoices or receipts. Maintain adequate documentation of how each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m2020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on business activity and …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64