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Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… employee leave accruals for the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsNewfane Central School District – Financial Condition (2015M-307)
… overfunded two reserves by as much as $9.8 million as of June 30, 2015. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16.6 … an administrative regulation outlining the requirements for using a request for proposals (RFP) process which did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalCost-of-Living Adjustment – Special 20- and 25-Year Plans
… an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentAccounts Payable Advisory No. 25
… Personal and Private Information Guidance: This advisory is intended to remind Business Units that confidential … invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … action. … Determine whether KenmoreTown of Tonawanda Union Free School District District officials properly maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCoeymans Hollow Fire District – Board Oversight (2021M-211)
… whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate … whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Westbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Carle Place Union Free School District – Network User Account Controls (2022M-121)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsValley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not … initiate corrective action. … Determine whether the Board of Education Board and Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 million as of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceGlens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 totaled approximately $5.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1883
… of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… year totaled $12 million. Key Findings The Board has not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for Department employees to … fees for recreational programs. Department staff does not consistently issue duplicate receipts for cash that is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122