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State Comptroller DiNapoli Releases Municipal & School Audits
… $22,099, were recorded with either an incorrect or missing location; and nine, purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1IX.7.E Disaster Assistance – IX. Federal Grants
… in the Division of Budget (DOB), Department of Homeland Security and Emergency Services (DHSES), the Statewide … to use the event project in the first instance. In this case, they can code transactions to track the disaster …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 1562
… limit has remained at 15% since inception of Tier 6 and will only increase if new legislation is passed. Affected … Employees Employees who are Tier 6 members of the Police and Fire Retirement System (Plan Type 7W) Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 1048
… Unit 05 employees in grade 038 positions that pay union dues (code 233) or agency shop (code 247) Effective … Background Currently, OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedOssining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… Central School District serves the Towns of Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… calculated and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records … overtime to be worked. Key Recommendation Ensure the Head Custodian signs time records to evidence the review of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 14, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Review fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsReview Invoices, Purchase Orders and Payments
… the Vendor Self-Service Portal. The online service allows you to search for invoices, purchase orders and payments … the Vendor SelfService Portal The online service allows you to search for inv …
https://www.osc.ny.gov/state-vendors/portalBethlehem Central School District – Credit Cards (2017M-41)
… card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period … auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly … auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41West Hempstead Union Free School District – Financial Condition (2016M-116)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through February 29, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Agencies Bulletin No. 2191
… agencies of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance and Hospital … OSC will automatically process deduction codes 513 Accident Insurance PEF, 514 Specified Disease Ins PEF and 515 … agencies of new voluntary deduction codes for Sunlife Accident Insurance Specified Disease Insurance and Hospital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management