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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andState Police Bulletin No. SP-40
… Productivity Bonus payments. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Payment Date(s) Payments will be processed in separate checks in pay period 4 Lag, check dated June 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court … collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village … Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Audit Objective Determine whether Lewiston-Porter Central School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… Audit Objective Determine whether Central Valley Central School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Norwich City School District – IT Asset Management (S9-22-18)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated -1.59%. “The … are invested in cash, bonds, and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter