Search
Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. … oversight responsibilities and provide guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… bonds to reduce debt service costs. The bonds would mature over 22 years. The bonds are expected to be awarded …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key … Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76CUNY Bulletin No. CU-113
… Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for … for non-represented employees in Bargaining Units TC,U2 and U6. OSC Actions Effective payroll period 23L/24C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyWatervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … $31.7 million. Key Findings Financial information was not reported timely during the fiscal year, and annual …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and … Mexico Academy Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… address cash advances available with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179