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Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s … 2015. Background The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome … operates three schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mState Agencies Bulletin No. 1884
… may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… budget for the planned use of fund balance are accurate and reasonable. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Mechanicville Housing Authority – Tenant Rents (2015M-246)
… and passwords in the computer system. Authority officials do not generate and review audit trail reports. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Esperance – Fund Balance (2016M-405)
… Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town … approximately $567,000. Key Findings Town-outside-village fund balances increased by 9 percent over the last three … year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … unexpended surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. … North …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47CUNY Bulletin No. CU-183
… is continuously employed in the assignment and provides a full year of service during each of the two years. A year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-183-rate-change-certain-continuing-education-teachersWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialSUNY Bulletin No. SU-301
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … every effort to process the 2020 Discretionary Increases in Pay Period 22L. However, per the GOER side letter dated … require additional time, they may process the payments in Pay Period 24L. Campuses must avoid processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesTown of Otto – Town Clerk and Tax Collector (2012M-214)
… prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid … reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Village of Endicott -- Budget Review (B17-4-7)
… in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … for the next succeeding fiscal year. Key Findings Based on our review, the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedSolvay Union Free School District – Payroll (2017M-257)
… amounts. … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates four schools with approximately 3,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … 26, 2016. Background The Pearl River Fire District is a district corporation of the State, distinct and separate … the Town of Orangetown in Rockland County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was … Library, which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104