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Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Belfast Central School District – Procurement (2016M-317)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 … through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … recovery and data backup. … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 … authorized. … North Syracuse Central School District Payroll Access and Certification 2016M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely … manner impairs the Town Board (Board), Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… were communicated confidentially to officials, we found: All nine business office employees, including the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Objective Determine whether West Hempstead Union Free School District (District) officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountPort Jervis City School District – Financial Condition (2022M-152)
… balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Seward – Financial Management (2016M-353)
… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291State Agencies Bulletin No. 1463
… Members of NYSPIA in Bargaining Unit 62 Effective Date(s) Administration pay checks dated March 9, 2016 OSC Actions OSC … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1463-new-deduction-code-529-new-york-state-police-investigators-associationState Agencies Bulletin No. 1464
… Members of PBANYS in Bargaining Unit 31 Effective Date(s) Administration pay checks dated March 9, 2016 OSC Actions OSC … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1464-new-deduction-code-528-police-benevolent-association-new-york-state