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Merrick Union Free School District – Financial Condition (2016M-240)
… reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … in the debt service fund. The Board and District official have not established a formal plan defining how and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… in Nassau County. The District, which operates six schools with approximately 5,500 students, is governed by an … Board of Education appointed from the following elementary school districts: Bellmore Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… to the environment and safety, while promoting economic development. On December 9, 2020, NYPA revised its mission … Members, except for the Port Authority of New York and New Jersey.” This Executive Order set a goal to reduce the … to ensure that State agencies follow best practices in green purchasing and in their operations by issuing new green …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Smithtown Central School District – Capital Projects (2016M-202)
… an appropriation for a project, which prevented it from establishing the total estimated cost for the project. The Board received monthly reports from the project administrator, but they did not comply with … District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202South Jefferson Central School District – Community Services (2016M-343)
… expenditures paid from other funds. Establish clear guidelines to reflect the Board’s position on free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … Moravia Central School District Cafeteria Operations 2016M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … July 1, 2014 through October 31, 2015. Background The Brentwood Union Free School District is located in the Town … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
Southern Tier East Regional Planning Development Board Board Oversight 2017M165
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Canton Central School District – Financial Condition (2013M-287)
Canton Central School District Financial Condition 2013M287
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287State Agencies Bulletin No. 1972
… enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution … amount for Deferred Compensation will increase from $19,500.00 to $20,500.00. An additional deferment is … last three years prior to normal retirement age, increases from $19,500.00 to $20,500.00, for a combined maximum total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022