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Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … with approximately 365 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $7.73 … debt service reserve funds contained excess moneys. Key Recommendation Adopt realistic budgets that are consistent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123State Agencies Bulletin No. 329
… the Deduction Calculation routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: … are used for reporting benefit coverage only; there is no money deducted from the employees' paychecks. Agency Actions When entering any of the above deduction codes the Deduction Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … Determine the extent of implementation of the seven recommendations included in our initial audit report Selected Aspects of Bus Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followDalton-Nunda Central School District – Separation Payments (2015M-142)
… Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
… the District’s 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. … Develop budgets with realistic estimates of appropriated fund balance. Develop a detailed multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… seconds for doors with automatic closers, and One at the main entrance; floor mats with securely attached edges. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… of our audit was to determine whether Town officials effectively managed the billing, collection and enforcement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … The Town of Ithaca is located in Tompkins County and has a population of approximately 20,000. The Town is governed by … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt … cash receipts. Review and approve the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Hammondsport Central School District – Investment Program (2024M-63)
… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Agencies Bulletin No. 779
… automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in … a percentage adjustment equal to the annual percentage increase, if any, for compensation and pension benefits … of Veterans Affairs in the previous year. The 2008 increase is 2.3 percent per the Director of Veterans' …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseWells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk … appropriation of unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… to track access and protect IT assets. No formal disaster recovery plan has been developed. There was no evidence that … secure and protect IT assets. Adopt a formal disaster recovery plan. Ensure that the claims auditor performs a …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the last … Develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Ogdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … nine-member Board of Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. Key Finding The payroll clerk controls multiple aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250