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Hancock Central School District – School Lunch Operations (2015M-176)
… which operates two cafeterias that service approximately 380 students and 150 employees, is governed by a five-member …
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)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEdmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, … four schools with approximately 2,200 students and is governed by an elected seven-member Board of education. … unappropriated fund balance has recently increased, it is still less than 2 percent of the ensuing year’s budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Dryden Central School District – Financial Condition (2013M-396)
… 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine elected members. The District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations … services on behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October … policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… 20, 2013. 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 Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Windsor – Information Technology (2017M-44)
… distributed to Town officials and employees. The Town’s server is not located in a secure location. Key … understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals can gain access. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. … District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield … operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village 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-24Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286X.7 Overview – X. Guide to Vendor/Customer Management
… Customer File facilitates statewide reporting of the total funds received by customer and also allows the creation of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsState Agencies Bulletin No. 1876
… earnings reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems