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Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly restricted … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… [read complete report - pdf] Audit Objective Determine whether transfer … and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Real Estate Advisory Committee
… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate … Chief Executive Officer Church Investment Group L. Duane Jackson Managing Member Alinea Capital Partners, LLC Rosey …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting … adopt separate written financial policies and procedures to establish internal controls over key financial areas. … Ensure that all claims are audited prior to payment and have adequate supporting documentation. Association officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Accounts Payable Advisory No. 44
… or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsLake Placid Central School District – Claims Auditing (2016M-84)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … and approval by the claims auditor. … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Sauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Olive - Accrued Leave and Information Technology (2019M-84)
… bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Restrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 … Climate Action Plan is a multi-faceted strategy to address both the serious climate-related investment risks …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesColton-Pierrepont Central School District – Financial Duties (2017M-229)
… adequately segregated Business office disbursement duties and whether the Treasurer controlled the use of her … District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is … segregated, including preparing bank reconciliations and controlling all phases of the payroll process. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Johnson City Central School District – Financial Condition (2015M-204)
… 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and … that benefits District taxpayers. … Johnson City Central School District Financial Condition 2015M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations