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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured user account … indicated they plan to initiate corrective action. … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIrvington Union Free School District – Fixed Assets (2022M-89)
… appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Greenport Union Free School District – Financial Condition (2014M-203)
Greenport Union Free School District Financial Condition 2014M203
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal … no longer be subject to CMIA interest calculations. A “refund transaction” comprises one or more refunds dealt with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTri-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 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Newfane 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 … in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the … of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax … sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Willsboro Central School District – Financial Condition (2015M-362)
… District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Jasper-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-22Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Opinion 96-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand … of the town beach erosion control district did not require the consent of the State Comptroller under then …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-20
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular … collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL … MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-91-20State Comptroller DiNapoli Releases School Audits
… Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … certifying students for State financial aid. Background New York College of Health Professions (College of Health) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSUNY Bulletin No. SU-119
… Graduate Students Employees Union (GSEU) which provides a Downstate Location Stipend to eligible GSEU employees. … in Bargaining Unit 28 who are Active on the payroll or on a Paid Leave of Absence at the time of the payments and whose … For the Fall 2005 semester payment: Earnings Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-119-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-130
… For the Fall 2006 semester payment: Earnings Code: LOS (Location Stipend), ( XLS, YLS or ZLS for NonResident … For the Spring 2007 semester payment: Earnings Code: LOS (Location Stipend), ( XLS, YLS or ZLS for NonResident … Register and Employee's Paycheck/Advice The Earn Code LOS and the amount paid will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-190
… procedure: For Fall 2012 semester payment: Earnings Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident … amount For Spring 2013 semester payment: Earnings Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employees