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Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

State Agencies Bulletin No. 274

… The employee is still actively employed by your agency or you know he/she is transferring to another state agency. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230s

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… for the 2014-15 fiscal year totaled approximately $86.6 million. Key Findings District officials have not … to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Marcellus Central School District – Procurement (2016M-230)

… the benefit of competition, as required by the procurement policy. District officials made 15 purchases totaling $98,837 … with purchase requisitions as required by the policy. Key Recommendations Solicit competition for the procurement of professional services and document the decision making process. Ensure that required quotes are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Spencerport Central School District – Financial Condition (2016M-254)

… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $77.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Village of Tuckahoe – Financial Condition (2015M-88)

… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Oneida Public Library District – Cash Disbursements (2015M-20)

… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Town of Worth – Financial Operations (2014M-323)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial operations for the period January 1 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Mandatory Contributions – Enhanced Reporting

… ERS members in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The … when the reserves are established. Monitor the balances in specific reserves, amend the maximum amounts if necessary, …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… deliberate and thorough audits are conducted and that each claim approved is properly supported by original invoices, … is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are familiar …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Brasher Falls Central School District – Financial Condition (2019M-158)

… of $2.4 million each year or by 10.5 percent. During this time, total reserves increased by $3.9 million. District … have not developed a comprehensive multiyear financial plan. Key Recommendations Ensure the surplus fund balance … to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… [read complete report - pdf] Objective Determine whether Fabius-Pompey Central School … documented and for appropriate purposes. However, the District needs to improve the claims audit process … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Greenport Union Free School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Livonia Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york