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Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
… due to certain conditions and unable to perform your job, you can claim the condition was the result of your … are permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or … of 2022). If you participated, and you meet eligibility requirements , we encourage you to file a World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for … October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Putnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after … Central School District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Somers Central School District – Fixed Assets (2016M-74)
… assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background The Somers … or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… ensured online banking transactions were appropriate for the period July 1, 2015 through December 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $15.3 … online banking transactions or use a designated computer for online banking transactions. Not all employees involved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an … Ripley Central School District Cost Savings and Budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Lewiston-Porter Central School District – Financial Condition (2014M-202)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Greene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
Seaford Union Free School District ExtraClassroom Activities 2016M291
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition