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Wantagh 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-363Little Flower Union Free School District – Tuition (2015M-233)
… 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town … established in 1972 by the New York State Legislature. The District, which has approximately 120 students, is governed … year totaled approximately $6.8 million. Key Findings The District does not have contracts with four home school …
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)
… of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … reserves. Key Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are … at reasonable levels and take appropriate action, in accordance with statute, to remedy reserves with excess …
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)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Depew Union Free School District – Financial Condition (2016M-229)
… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie … operates three schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229North Bellmore Union Free School District – Financial Condition (2014M-47)
… audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 … is governed by an elected five-member Board of Education and operates five schools, with approximately 2,100 students. … overestimated appropriations in its adopted budgets and consistently appropriated funds balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Harrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of Fairport. The Agency is governed by a five-member Board of Directors, appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 million. Key Findings The Board manages the Agency as if it is a department of the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City Council. For the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or that an … monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Agencies Bulletin No. 1974
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Allegany – Vehicle Fuel (2012M-308)
… The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period … The Village of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… operating surpluses in the general fund for four of the last five years, totaling $1,100,434, leading to unexpended … of 4 percent of the ensuing year’s operations for the last two fiscal years. District officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $32.28 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m