Search
Health and Safety of Children in Foster Care (Follow-Up)
… issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Fairport Public Library – Financial Management (2014M-354)
… of the fiscal year in 2014. Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the … reduce the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … NYCTRS, and NYCBERS are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The … earnings limit with an effective date of January 1, 2021 for the plan year. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTully Central School District – Financial Management (2016M-359)
… realistically reflect the District’s operating needs based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… the Board and District officials have withheld significant funds from productive use and levied property taxes that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … developed plans that adequately describe their intentions for accumulating, maintaining and using reserve funds. BOCES … and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, … operates eight schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. … budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76County of Cortland – Departmental Operations (2013M-157)
… Background Cortland County is located in central New York State and has a population of approximately 49,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Groton Central School District – Financial Management (2014M-288)
… six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for the 2014-15 … the amount of unassigned fund balance is in compliance with statutory limits and reduce the amount of unassigned … to other reserves established and maintained in compliance with statutes. Stop raising more real property taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations … Ensure that the Network Systems Administrator and claims auditor properly review all cell phone bills prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected … reported year-end unrestricted fund balance that complied with the 4 percent statutory restriction from fiscal years … Assistant Superintendent for Business provides the Board with an annual reserve report that includes the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Harpursville Central School District – Financial Management (2013M-261)
… during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the … 21 percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure … taxpayers. Review all reserve balances and transfer excess funds to unrestricted fund … Harpursville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Rochester Academy Charter School – Purchasing (2013M-144)
… procedures to comply with that policy. Ensure that claims are only paid from an original receipt that contains …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … budgets and managed fund balance responsibly in accordance with statute. With the exception of the 2010-11fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lindenhurst Union Free School District – Credit Cards (2016M-179)
… receiving the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179