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Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in … action. Of the five audit recommendations related to separation payments, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTown of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. … Town of Horicon …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCazenovia Central School District - Information Technology (2019M-46)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in the financial system was adequately protected from unauthorized access, use and loss. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial … as a recurring revenue source. Key Recommendation Continue to closely monitor the level of fund balance and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258SUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU324 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and … pursuant to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Flanders Fire District – Disbursements (2014M-199)
… 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key … warrant with the checks before signing and sending them to vendors. … Flanders Fire District Disbursements 2014M199 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Buffalo United Charter School - Financial Management (2018M-197)
… Board ensured School funds are used in the most effective and economical manner. Key Findings The Board assigned nearly … (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have … finances. Continue to periodically assess the terms and conditions of any management agreement to ensure it is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … issued and three pressnumbered receipts were missing from the receipt books. Key Recommendations Ensure that cash …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … be used to fund operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Albany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Crown Point Central School District - Claims Auditing (2018M-76)
… action. 1 Education Law §1724 … Crown Point Central School District Claims Auditing 2018M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76