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Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. … all checks. The payroll clerk printed payroll checks using a flash drive that contains the Treasurer’s and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 were not audited by the Board as required. 50 claims totaling $120,992 did not … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school with approximately 395 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … six schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… The Cooperstown Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two cafeterias, which serve approximately 885 students and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mOgdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three … schools with approximately 1,800 students, is governed by an elected nine-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250State Police Bulletin No. SP-241
… of the New York State Police Investigators Association in Bargaining Unit 62 are affected. Background: In December 2024 NYSPIA requested three new voluntary … appropriate deduction code for the insurance(s) selected by the employee. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesKings 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 with approximately 3,390 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident … 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Taylor – Financial Management (2016M-391)
… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an … without oversight. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … to the District’s overall cash position, which decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … Although the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted … Board approval for transfers to reserves. Update and adopt a written reserve plan and periodically review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly … reconciliations and ensure that any differences disclosed by the reconciliation process are promptly identified and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ cash balances were overstated by about $3 million as of December 31, 2019. Bank …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Village of Monticello – Records and Reports (2020M-104)
… Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104State Agencies Bulletin No. 140
… and agency shop fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code 01080, in bargaining unit 67 Effective Date Checks dated January 5, … or agency shop fee is based on the annual salary adjusted by the part-time percentage. Agency Action Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increase