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State Agencies Bulletin No. 2351
… limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with … will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitNortheastern Clinton Central School District – Payroll (2016M-76)
… schools with approximately 1,350 students, is governed by an elected seven-member Board of Education. Budgeted … when certifying payrolls. Three employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
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)
Warsaw Central School District Financial Management 2016M278
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mexico 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-219Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Lancaster 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-101Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: … Law Section 29.The collections were deposited an average of 18 days, and as much as 28 days, after they were recorded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant … projections in the proposed budget are reasonable. Based on the 2017-18 proposed budget, the Village will have …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planUniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61