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Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of … $63.1 million. Key Finding Sufficient information was not attached to all claims to verify that the items and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston … the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The … operates 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County … There were no recommendations as a result of this audit. … FayettevilleManlius Central School District …
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)
… are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual … information that claims were properly audited prior to payment. Ensure that the Treasurer completes and files the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Real Property Tax Exemptions Administration (2017-MR-4)
… through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … provisions to granted exemptions and consult with the New York State Office of Real Property Tax Services or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Global Concepts Charter School – Cash Disbursements (2017M-126)
… is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The … School, which is a public school financed by local, State and federal resources that is not under the control of the … Key Findings The Board did not ensure that the policies and procedures in the charter and bylaws were followed and at …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ordinary Death Benefit – State Police Plan
… of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitDiNapoli: Local Sales Tax Collections Up Slightly in May
… decline. Franklin County had the largest decline at 11.4%. Rockland County experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayCampbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. The District, which … average. District officials paid cafeteria employee benefits annually from the general fund during fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence … in accordance with statute. … Williamsville Central School District Financial Management 2016M274 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an … for students. Key Recommendations Develop and adopt a multiyear financial operating plan to provide a framework …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information