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Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Copenhagen Central School District – Financial Condition (2016M-142)
… 2015-16 fiscal year totaled approximately $10.5 million. Key Findings The Board overestimated appropriations in the … plans to address excess fund balance and future needs. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Brentwood Union Free School District – Information Technology (2023M-83)
… providing network users with information technology (IT) security awareness training and implementing an IT … disruption or disaster. In addition to sensitive IT control weaknesses that we communicated confidentially to … for granting, changing and disabling network user account access. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Afton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… NYSLRS cannot release member account information without a signed … member. The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) authorized to receive information; and Specifically identify the …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… and to implement the actions necessary to improve planning and creation timeframes for contract transactions. Guide to Financial Operations REV. 12/03/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … 2017. She pleaded guilty before Judge Gregory P. Storie in St. Lawrence County Court. She is due back in court for sentencing on May 31 st and full restitution of $73,725 is anticipated. Since …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageCentral Valley Central School District – IT Asset Management (S9-22-7)
… not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent … inventory records. Two laptops, one costing $510 and one with an estimated cost of $600, were not inventoried. In … annual inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. Claims to be paid were … In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive … amount approved to be paid by the Treasurer. Prepare and file the District’s annual financial report with OSC in a …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40High Falls Water District – Water Fees (2015M-153)
… readings from an electronic meter reader in the water billing system and generates bills without supervisory … not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara … Village of Lewiston Purchasing 2013M45 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located … of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First … stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthUnified Court System Bulletin No. UCS-317
… retroactive increase in Judicial Longevity Bonus payments (Earnings Code JLO) effective April 1, 2022, for all eligible … Additional Pay and Time Entry Earnings Time Entry earnings codes that are calculated based on an employee’s additional … retroactive adjustment. If earnings were previously reported using Earnings Code RGS and a date range that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Frontier Central School District - Procurement of Professional Services (2018M-98)
… Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to …
https://www.osc.ny.gov/local-government/dataBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Andes Central School District - Cafeteria Operations (2019M-26)
… fund transfers). The District has the lowest average daily participation for breakfast and second lowest for lunch … Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26