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Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… complete report - pdf ] Audit Objective Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … to payment and conduct an annual audit of the Treasurer’s records. Ensure the Treasurer filed required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47State Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … PayServ will automatically stop ORP and VDC contributions when an employee’s pensionable earnings reach the $290,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the period January …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Phoenix Central School District – Financial Condition (2017M-96)
… 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of … industry average. The District paid health insurance and retirement system costs for cafeteria employees, averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialWest Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Gowanda Central School District – Financial Management (2016M-368)
… million. The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not … Develop a plan to reduce the amount of unrestricted fund balance and use excess funds to benefit residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… financing one-time expenditures and reducing property taxes. Develop more realistic budget appropriations based on … operations and avoid raising more real property taxes than necessary. … Margaretville Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through … overestimated expenditures in its adopted budgets, and, therefore, none of the appropriated fund balance was … in the annual budgets. Key Recommendations Develop and adopt budgets that include realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClymer Central School District – Financial Management (2016M-187)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through … Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Port Byron Central School District – Financial Condition (2014M-71)
… financial condition. The Board appropriated fund balance from the 2008-09 through 2010-11 fiscal years but the fund balance actually increased by nearly $1.4 million. District … budgets with realistic estimates of appropriated fund balance. Develop a detailed multiyear financial plan. … Port …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Accounts Payable Advisory No. 12
… include letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank … it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial Operations (GFO) . As a result, we …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldLewiston-Porter Central School District – Financial Condition (2014M-202)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. Key Findings The Board … fund general fund operations during the 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Jefferson Central School District – Fund Balances (2015M-236)
… because District officials were historically transferring funds to them without using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement contributions, compensated … reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the … the periodic review of journal entries prepared by the Business Manager. System administrator responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Greene Central School District – Financial Condition (2016M-17)
… Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker and Triangle in Broome County; and the Town of Willet in Cortland County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17East Rockaway Union Free School District – Purchasing (2015M-253)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … did not always use competition when making purchases and procuring professional services. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings … a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172