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Saratoga Springs Public Library – Claims Processing (2014M-351)
… 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund balance and encumbrances are added back, surplus fund balance exceeded the limit each year by $8.1 … in the debt service reserve. Key Recommendations Reduce surplus fund balance to comply with the legal limit and use …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88West Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Amityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … Key Findings Not all overtime was preapproved. Overtime payments included work of a routine nature that, with proper scheduling, may have been …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… $112.5 million. Key Findings The District’s check signature policy permits any one of the Board President, … checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all checks … Education Law. The Treasurer and any other official whose signature is required should maintain custody of their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Findings District officials did not keep their inventory list up-to-date when computers were deployed to various … the individual responsible for maintaining the inventory list as items are acquired, moved from one location to another or disposed of, so that the inventory list is updated in a timely manner. Ensure that adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesCancellation Confirmation
… test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationState Comptroller DiNapoli Releases School District Audits
… may be improperly providing benefits to employees. Union Springs Central School District – Safeguarding of Personal, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsSullivan County – County Jail Operations (2013M-33)
… 1, 2011, to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population of 77,547. The County Legislature is the legislative body responsible for managing County operations and is responsible for the oversight of fiscal matters. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33More About This Retirement Plan – Special 20- and 25-Year Plans
… 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. … Law (RSSL) as enacted by the New York State Legislature. If you joined PFRS July 1, 2009, through January 8, 2010, you may not be covered by the benefits described in this publication, …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The … audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 represents hourly … Key Recommendations Confer with the District’s legal advisor about seeking reimbursement of previous gifts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsContract Advisory No. 7
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderComptroller DiNapoli Releases School Audits
… for fiscal years 2008-09 through 2012-13. As a result, the district’s unexpended surplus funds exceeded the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or … (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not establish adequate internal … transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, regardless …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1