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Island Trees Union Free School District - School District Website (S9-19-34)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal audit. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaVillage of Akron – Selected Financial Activities (2016M-133)
… continued use of temporary debt financing and interfund loans distorts the actual cash needs of the individual … balances; and discontinue making unauthorized interfund loans. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilitySullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of West Seneca - Capital Project Management (2019M-195)
Determine whether the Town properly planned and managed a capital project
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control … training. Ensure that all IT services are provided based on a formal service level agreement. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Filing the Resolution – Reporting Elected and Appointed Officials
… Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension Integrity … Bureau 110 State Street Albany, NY 12244 The hard copy must be certified by the board clerk or secretary, and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionWestfield Academy and Central School District - Financial Management (2018M-67)
… with our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, … inventory records and reconcile to physical inventories on hand. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of Deerpark – Real Property Tax Collections (2017M-277)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected … Key Recommendations Remit collections to the Supervisor on a weekly basis. Retain documentation showing tax payments …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Bellevue Fire District #9 – Procurement (2018M-5)
… during the audit period. District officials did not verify State and County contract pricing for four purchases … Comply with the procurement policy when making purchases. Verify State and County contract pricing was obtained on …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… for the 2015-16 fiscal year totaled approximately $156.1 million. Key Findings The Board and District officials … in operating surpluses totaling approximately $10.6 million. The District’s unassigned fund balance during these … the workers’ compensation reserve is overfunded by $1.4 million. Key Recommendations Adopt budgets that represent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Loans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS … cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce action, …
https://www.osc.ny.gov/retirement/members/divorce/loans