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Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rochester Academy Charter School – Purchasing (2013M-144)
… The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school … Discontinue the practice of making split payments to vendors. … Rochester Academy Charter School Purchasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Ballston Area Recreation Commission – Board Oversight (2015M-269)
… operations for the period January 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission … deposited. File the annual update document with OSC within 60 days after the close of the fiscal year. … Ballston Area …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Credit for Previous or Military Service – Article 14 Benefits
… or military service. It is very important that you claim all the service credit you are entitled to receive as … your eligibility and the cost, if any, please send us a copy of your Certificate of Release or Discharge from … For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceAlexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Hudson Housing Authority – Board Oversight (2016M-302)
… an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Akron Central School District – Controls Over Compensatory Time (2014M-24)
… and Pembroke in Genesee County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Connetquot Central School District – Financial Condition (2015M-98)
… not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund balance … reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Key Findings The District retained unexpended surplus funds beyond the statutory limit in each of the five years, … that the amount of the District’s unexpended surplus funds is in compliance with Real Property Tax Law statutory … that result in the appropriation of unexpended surplus funds that are not needed to fund District operations. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularFriendship Central School District –Procurement (2016M-175)
… services through the use of RFPs and written or verbal quotes. Require strict adherence to the requirements of its … policy including retaining required documentation such as quotes. The Board should require the purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … Whitney Point …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mState Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 890
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Advance Requirements CSEA employees whose annual salary is below the Job Rate of the employee's current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 1151
… automatically. Affected Employees Eligible employees in the following bargaining units: NYSCOPBA – Security Services … represented by NYSCOPBA or Council 82 whose base annual salary is below the Job Rate of the employee's current grade … and Promotion Recalculations for eligible graded employees who are Active, on a Paid Leave of Absence (except Sick …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1151-april-2012-performance-advances-and-pre-shift-briefing-updatesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … consists of five elected members. The District’s general fund budget totaled $215,255 for the 2013 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Purpose To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… for school districts will be capped at 1.23 percent, down from 1.81 percent last year, according to data released … growth for school districts will be capped at 123 percent down from 181 percent last year according to data released …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397