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College at Geneseo - Selected Employee Travel Expenses (2012-S-139)
We recently audited the travel expenses of three employees of the College at Geneseo (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s139.pdfCollege at Brockport - Selected Employee Travel Expenses (2012-S-150)
We recently audited the travel expenses of one employee of the College at Brockport (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s150.pdfMore About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planPortville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … with applicable statutes. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Smithtown Fire District – Capital Project (2014M-231)
… a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is … Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Holland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemKenmore Housing Authority – Selected Financial Operations (2017M-157)
… to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, … Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… Key Finding The Board did not adopt realistic budgets; actual expenditures were far less than budgeted. Unexpended … Adopt realistic budgets that are consistent with actual revenues and expenditures. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Spencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Somers Central School District – Fixed Assets (2016M-74)
… Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Jericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, … 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
BayportBlue Point Union Free School District Leave Accruals 2015M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170CUNY Bulletin No. CU-800
… Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. … provides for retroactive rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: … these retroactive rate increases may be entered beginning in Institution Pay Period 15C, paychecks dated 10/31/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderAccounts Payable Advisory No. 23
… Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as … OSC has also identified multiple vendors whose payments from bulkload Business Units had the wrong “Withholding …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding