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Town of Darien – State Contract Loader Purchases (2013M-88)
… officials did not verify that they received the correct State contract prices for the four loaders they purchased in … price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Village of Pelham – Information Technology (2016M-410)
… officials adequately safeguarded sensitive data stored on Village computer systems for the period June 1, 2015 … 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools … requiring employees to submit payroll information on time to avoid the necessity for interim payrolls. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsYonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … for the District’s financial operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of the 30 assets we selected to review, 10 were either not tagged or the asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… including 34 shared accounts, 31 service accounts, eight vendor accounts and three service accounts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… [read complete report – pdf] Audit Objective Determine whether the Brocton Central School … on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. … not restricted users’ access to the financial system based on employee job responsibilities. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Travel Advisory No. 12
… page to document mileage claims line by line, between destination points . When a proxy enters and submits an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key … balance to maintain those amounts. Also, develop guidance on the funding and use of each of their reserves. … The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Lindenhurst Union Free School District – Collections (2024M-24)
… on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds collected. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mUnified Court System Bulletin No. UCS-105
… Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in bargaining … for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee's Paycheck/Advice The … earnings code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employeesCUNY Bulletin No. CU-239
… Council 37 (listed below) who receive a paycheck or direct deposit advice dated October 13, 2005 Effective Date(s) … Value Earnings Code District Council 37 Bargaining Units SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesOlean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210