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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and … Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

City of Oswego – Community Development (2015M-108)

… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Travel Advisory No. 1

… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reports

Vested Retirement Benefit – State Police Plan

… If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… our audit was to determine whether the District’s online banking transactions were safeguarded for the period July 1, … Key Findings The District does not have a written online banking agreement with its bank. The District did not … Both the Treasurer and Business Manager perform online banking transactions, but neither has received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The District under-billed Ripley …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Avon Central School District – Information Technology (2016M-123)

… is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Town of Worcester – Claims Audit (2022M-145)

… and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Greenville Central School District – Information Technology (2016M-221)

… District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. … The Greenville Central School District is located in the Town of Greenville in Greene County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Middleburgh Central School District – Financial Condition (2013M-206)

… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Randolph Academy Union Free School District – Financial Management (2015M-248)

… year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies … are provided in a timely manner. Prepare monthly cash flow statements and present them to the Board. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Western New York Maritime Charter School – Financial Operations (2015M-124)

… approximately $4.8 million. Key Findings The School does not have written policies or procedures to specify what … to the Board’s purchasing policy requirements and did not approve contracts with all vendors. Key Recommendations … periodic verification of the residence of students. Approve all contracts and ensure that three written quotes …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111