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Watkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in … with applicable statutes. Develop multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District … million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Dayton - Fund Balance Management (2019M-221)
… process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork to recoup …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentHilton Central School District – Network Access Controls (2022M-200)
… accounts in a timely manner. District officials agreed with our findings and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Arkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), … (83), and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier … NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. … action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Tully – Justice Court Operations (2021M-10)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Andes Joint Fire District – Financial Activities (2020M-158)
… before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158