Search
Middle Country Central School District – Financial Management (2016M-121)
… July 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Limitations – State Police Plan
… in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the … in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, … Key Recommendations There are no recommendations in this report. … Watervliet Housing Authority Timekeeping and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Gloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Lakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … files for all 37 new employees hired during the 2021-22 school year, which included nine teachers, two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 … Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 percent of the water … Recommendation Continue efforts to investigate causes of excessive water loss and take appropriate action to reduce …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood Central School …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Central Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by offering employees a buyout incentive for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash … Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization that serves the Greenfield Fire … of Greenfield and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Delaware County – Assigned Counsel (2016M-384)
… a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kendall Central School District – Capital Project (2017M-194)
… to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 … not properly informed prior to voting on a proposition for a District-wide capital improvement project because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194