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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mOswego County – Transfer Station Cash Receipts (2015M-334)
… 2014 through September 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. The County, which is governed by a 25-member Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Industrial Development Agency Board Governance (2017-MS-1)
Industrial Development Agency Board Governance 2017MS1
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 92-11
… the governing board of any "municipal corporation", which is defined to include school districts, to establish an … fund for any loss, claim, action or judgment for which it is authorized or required to purchase or maintain insurance. … unexpended balance to a section 6-n reserve fund. There is no analogous authority, however, for a school district to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: External Risks Threaten NYC Budget
… budget gaps," DiNapoli said. "New York City's economy is strong, but job growth and tax collections are slowing and … budgetary impact will depend on how the executive order is implemented, the role of Congress, and possibly the … offered through the state's health insurance exchange. It is unclear whether the city or the state would assume …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetMechanicville City School District – Financial Condition (2017M-93)
… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Fairport Public Library – Financial Management (2014M-354)
… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. … expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Credit for Military or Additional Service – State Police Plan
… benefit for your military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit is a factor in calculating a NYSLRS retirement benefit, in … retirement plans, only service in certain job titles is creditable toward the retirement benefit calculation. …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… benefit for your military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit is a factor in calculating a NYSLRS retirement benefit, in … retirement plans, only service in certain job titles is creditable toward the retirement benefit calculation. …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceColumbia County – Payroll (2014M-121)
… complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys … supervisors or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the Albany Counties. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Manorville Fire District – Board Oversight and Fuel (2016M-411)
… July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire … policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the District could achieve … eligibility requirements to determine if the program is implemented in the most prudent and cost-effective manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts