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Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
West Hempstead Union Free School District Financial Condition 2016M116
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Central Square Central School District – Claims Auditing (2016M-292)
… of our audit was to examine the claims audit function for the period July 1, 2014 through March 31, 2016. … Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. Key Finding District … to ensure that the District is raising enough revenues to cover cafeteria operations and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41East Moriches Union Free School District – Claims Processing (2016M-273)
… Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The … District’s checks. Key Recommendations Properly identify and report to the Board all instances of confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Depew Union Free School District – Financial Condition (2016M-229)
… overestimated appropriations in the adopted budgets and allowed unrestricted fund balance to exceed the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Herkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68St. Regis Falls Central School District – Fund Balance (2016M-141)
… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Bellmore Union Free School District – Payroll (2023M-129)
… – pdf] Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported … Determine whether Bellmore Union Free School District District officials approved supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17State Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… be paid from any fund under the management of the state, or any agency or officer thereof except in pursuance of an appropriation by … authorizations may be contained in appropriation acts or within bills that are enacted with the budget to implement … be paid from any fund under the management of the state or any agency or officer thereof except in pursuance of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsRamapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through … January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Lake Fire District is a district corporation of the State, distinct and separate from the Town of Schroon, in … against the District, other than those allowed under New York State Town Law, are paid prior to the Board’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9