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School Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of … Village of Aurora Treasurers Duties and Information Technology 2014M107 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Bath Central School District – Reserves (2016M-401)
Bath Central School District Reserves 2016M401
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Village of Malverne – Procurement (2017M-16)
… the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16State Agencies Bulletin No. 180
… information about a new Reveal report and to provide instructions for agencies Affected Employees Active employees … information about a new Reveal report and to provide instructions for agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the State … Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . … now required to retain documentation supporting Travel and Expense transactions for six years. Online agencies are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseDual Employment
… are followed. Develop a standardized writing that can be submitted to the Chief Administrator of the Courts to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, … and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget … The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMorrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Dolgeville Central School District – System Access Controls (2016M-265)
Dolgeville Central School District System Access Controls 2016M265
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265State Police Bulletin No. SP-151.1
… NYS Police Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). … 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the New York State Police … requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsCity of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. Background The City of … The City is governed by an elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s … The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140