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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process Monitor > Details > …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

State Agencies Bulletin No. 1884

… 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees Employees who are … January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Waverly Central School District - Financial Operations (2019M-136)

… whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings … whether District officials provided adequate oversight of cash disbursements and payroll processes …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… [read complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded Highway Department … The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Newark Valley Fire District - Board Oversight (2020M-30)

… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Greene County - Information Technology (2020M-38)

… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38