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Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … of Oyster Bay in Nassau County. The Village, which has a population of approximately 2,100, is governed by an … Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always issued …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286X.7 Overview – X. Guide to Vendor/Customer Management
… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in … is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7State Agencies Bulletin No. 1876
… OSC Actions PayServ will automatically stop contributions when an employee’s pensionable earnings reach the $225,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… 2015. Background The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The … operates five schools with approximately 3,400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal … Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Mount Markham Central School District – Reserve Funds (2016M-73)
… 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida … operates three schools with approximately 1,055 students, is governed by an elected seven-member Board of Education. … a reserve policy that communicates to residents why money is being set aside, the Board’s financial objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the … The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Williamson Central School District – Procurement of Professional Services (2016M-55)
… 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and … operates three schools with approximately 1,065 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … relating to lowering greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s … from 19% of shareholders. Resolutions asking Kinder Morgan and Facebook to issue annual sustainability reports …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureWyandanch Union Free School District – Budget Review (B23-7-1)
… 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to … The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC … the principal owner that provided the necessary details of service and compensation. Key Recommendations Ensure that … Enter into written agreements will all professional service providers. … Marlboro Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Agencies Bulletin No. 191
… using the new codes only if the transaction date is equal to or greater than the contractual effective date to ensure the employee is paid correctly. System Effective Date versus Contractual Effective Date The system effective date is the date that the system will recognize the new increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andYorkshire-Pioneer Central School District – Financial Management (2015M-352)
YorkshirePioneer Central School District Financial Management 2015M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352