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Hancock Central School District – Financial Condition (2013M-187)
… those reserves to be over-funded by approximately $699,000 at June 30, 2013. The Board was more conservative in its … are realistic and based upon all information available at the time the budget is developed. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … in a charter. Ensure the internal audit function is performed and documented. Audit all claims against the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases School Audits
… and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… They also did not issue requests for proposals for six of 10 professional services providers that were paid … not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… collections declined by 7.1 percent in November compared to the same month last year, according to State Comptroller Thomas P. DiNapoli. November’s sales tax … - November) are down $1.7 billion (10.1 percent) compared to the same period in 2019. “Sales tax collections are a …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… entry component that is used to move budget authority between two or more Business Units in a single entry. Each … are the Budget Entry Types for Interunit Budget Transfers between agencies: Apportionment – Interunit apportionments … are movements of lump sum appropriation authority between Business Units, generally from MSC01 to other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersApplying for Previous or Military Service Credit – Article 14 Benefits
… Requesting credit for your previous public employment as early in your career as possible ensures that: If there is a … of the cost after you leave the payroll, you must make payment within 30 days of notification. NOTE: If your …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – State University Police Plan
… To receive credit for previous or military service, send a written request … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditReal Property Tax Cap - School Districts Guidance
… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies … LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceInvestment Advisory Committee
… Nordin, CFA Retired Partner Wellington Management Company, LLP Catherine James Paglia President Robert and Ardis James …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeKeene Central School District – Transportation State Aid (2021M-63)
… for new bus acquisitions. The District did not properly file for transportation aid for seven buses. However, after … for five of these buses and indicated she will file for the remaining two. Officials did not establish … aid receipts, records and reports. Key Recommendations File the appropriate State aid applications for the two …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District … because no one reviewed online banking users’ access and permissions. Officials at the District also did not monitor … Business Administrator inappropriately had administrative permissions to one or more of the District’s bank accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Southern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Chautauqua County – Investments and Payroll (2016M-147)
… Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… granted permission to change certain grades in the SIS. Permissions and accounts were not properly assigned or … as needed to clarify roles and responsibilities. Evaluate permissions currently granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all existing SIS …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements