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Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Use the most accurate estimates of fund balance available when preparing the annual budget. … Raquette Lake Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Marion Central School District – Procurement (2022M-3)
… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service providers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Agencies Bulletin No. 2026
The purpose of this bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403b deductions in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. … Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109State Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedAlexander Central School District – Financial Management (2020M-64)
… report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Acceptable Time and Attendance Systems – Legacy Reporting
… officials do not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningVillage of Maybrook – Financial Condition (2020M-54)
… and Village officials appropriately managed the Village’s financial condition. Key Findings The Board did not … during the budget process. The Village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to … five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Long Lake Central School District – Capital Project (2021M-183)
… records during the audit period to ensure unexpended funds are accurately disposed of when the project is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounts Payable Journal Voucher (APJV) transactions are used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers