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Dryden Central School District - Cash Management (2020M-61)
… Key Findings District officials did not follow their investment policy. As a result, officials did not maximize … Officials did not develop and manage a comprehensive investment program. Officials did not seek competitive … earned an additional $614,606 if they used other available investment options. Key Recommendations Develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our … area) for current payoff balances. Members can manage loan payments (and make additional payments) through their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures … ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing orders that included the two required authorizing signatures. One of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Little Flower Union Free School District – Tuition (2015M-233)
… County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17State Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of … Questions: Questions regarding PBA dues may be directed to the PBA Director of Members Services at (518) 462-7448. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Police Bulletin No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… Law, no money shall be paid from any fund under the management of the state, or any agency or officer thereof … Finance Law no money shall be paid from any fund under the management of the state or any agency or officer thereof …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsRamapo Catskill Library System – Procurement (2015M-84)
… libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by … adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of … Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Central Square Central School District – Claims Auditing (2016M-292)
… that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through … year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281