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North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Depew Union Free School District – Financial Condition (2016M-229)
… financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … consistently appropriated fund balance that was not needed to finance operations. The District overfunded reserves. Key … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405The New York State Procurement Integrity Act
… transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent … transparency and accountability of the States procurement process by restoring the state comptrollers independent …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… of our test. Established written procedures for granting, changing or disabling network user accounts. Key … Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and disable any unnecessary user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through … September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andPeekskill City School District - Network User Accounts (2021M-195)
… network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … change in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description New Dues Amount 07 469 PBA, NYSP 07 Dues $52.46 17 205 PBA, NYSP 17-18 Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently monitored financial operations throughout recent fiscal years. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260State Agencies Bulletin No. 1884
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2021 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m