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Minisink Valley Central School District – Financial Condition (2016M-26)
… located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, … . You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, … The approximate reductions are for calendar year 2024. The amount of the reduction changes annually. Age at …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanContract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and there has been no activity (SFS amendment transactions or … closing of aged contracts, including making final payments and cancelling purchase orders on a timely basis. References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPUC Achieve Charter School – Board Oversight (2016M-316)
PUC Achieve Charter School Board Oversight 2016M316
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… extra-classroom activity funds were adequately safeguarded and cash collections and disbursements were properly accounted for for the period … Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates … overestimated appropriations in the adopted budgets and did not use all of the annually appropriated fund balance … or contain funds that are improperly restricted, and District officials consistently budgeted for expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave records to be maintained and procedures to follow for using, approving, recording and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkBrighton Memorial Library – Board Oversight (2015M-116)
… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve all claims prior to payment and document the approval in the minutes. Establish a policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not … costs. As a result, labor costs were not equitable, and Chemung could have incurred approximately $23,000 in …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Three Village Central School District – Financial Operations (2021M-141)
… [ read complete report - pdf ] Audit Objective Determine whether Three … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Campbell-Savona Central School District – Budget Review (B2-16-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … decreasing real property taxes by using fund balance and reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Town of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Middleburgh Central School District – Financial Condition (2013M-206)
… Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively … come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206