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Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the … of our audit was to review the School's procurement and monitoring processes and procedures for professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the … million. Key Findings The procurement policy’s regulations do not provide guidance or requirements for seeking … officials to award professional service contracts only after soliciting competition. Establish procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Hammondsport Central School District – Nonresident Tuition (2016M-248)
… County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one … dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248IX.8 Overview – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be … a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… out its own funds for federal assistance program purposes with valid obligational authority under federal law, federal … agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Wellsville – Budgeting (2021M-112)
Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 1950
… No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which operates one building with 20 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Incorporated Village of Garden City – Check Signing (2021M-39)
… complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing … Determine if the Incorporated Village of Garden Citys Village check signing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Capital Projects (2019M-163)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Walton Central School District - Fund Balance (2019M-209)
… the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209State Agencies Bulletin No. 1797
… of the 2020 maximum salary limit for members of ORP in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, … year. Affected Employees Employee who are members of ORP in Tiers 1-5 are affected. Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193