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Mount Morris Central School District – Financial Condition (2014M-328)
… The Board and Superintendent did not adequately explain or monitor the implementation of the approved budget plan. … business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Chatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department … Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Tioga – Long-Term Planning (2022M-181)
… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest … funding reserves for the Town’s capital project and highway capital equipment needs. The Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Saugerties Central School District – IT Asset Management (S9-22-05)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns tax relief rebate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Training
… Salary Payments Pursuant to Court Orders, Awards and Settlement Agreements This recording begins a few minutes …
https://www.osc.ny.gov/state-agencies/payroll/trainingCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… tax released today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsRefunding Local Debt
… of the refunding bonds. In addition, refunding bonds may only be sold at private (interpreted to include negotiated) …
https://www.osc.ny.gov/debt/refunding-local-debtState Comptroller DiNapoli Releases School Audits
… Knolls Union Free School District – Internal Controls Over Wire Transfers (Westchester County) Auditors found a lack of segregation of duties in the wire transfer process. In addition, the district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. These …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2220
… & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements between the … compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2110
… award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status … payroll in a seasonal hourly position within the fiscal year. Agency Actions: To pay the April 2023 Longevity Payment … page for Earnings Code LPS through the end of the fiscal year, provided the employee remains in an eligible seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employees