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Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured … Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Nichols – Financial Management (2017M-258)
… through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … resulting in fund balance appropriations that were not needed. The Board transferred funds to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Nanuet Union Free School District – Payroll (2015M-287)
… is governed by an elected seven-member Board of Education and operates five schools with approximately 2,280 students. … Recommendations Ensure there is pre-approval of overtime and tracking of overtime incurred. Consider cost saving … Provide the payroll clerk with written procedures and guidance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Johnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … consistently punch in or out to record times they reported for and left work. District officials did not review employee …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and … a nine-member Board of Trustees. The District operates one school with 214 students. The School’s operating expenses totaled approximately $3.1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mMedina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… Recommendations Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Loans – Divorce and Your Benefits
… with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be … any other date before retirement. NYSLRS may not be able to provide an ex-spouse with their full equitable share of … previously accepted DRO may be rejected at retirement due to insufficient funds for the ex-spouse. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/loansSouth Lewis Central School District – Financial Condition (2016M-83)
… of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which … appropriated fund balance in its annual budgets that was not used. The District funded the capital reserve with no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … reserve fund plan that addresses the purpose, accumulation and use of reserve funds. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hancock Central School District – School Lunch Operations (2015M-176)
… 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in … that service approximately 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted … productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations Closely …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176