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Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTown of Colden – Highway Operations (2017M-127)
… of parts and labor for each vehicle during its service life. … Town of Colden Highway Operations 2017M127 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether … 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … 4.D - Location … Selecting the Correct Vendor Location in SFS …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationState Agencies Bulletin No. 2190
… rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Mill Neck – Financial Management (2014M-358)
… Board has not established adequate policies and procedures or provided guidance on maintaining a reasonable level of … not developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as increased … and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts … for the activity fund. Appoint a faculty auditor to oversee the management of activity fund moneys. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mVillage of Westfield – Water and Sewer Operations (2014M-209)
… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209