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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDisability Retirement – When Employees Retire
… Sign in to Retirement Online . From Employer Account Homepage, click Submit Disability Application link. Click …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… five-member Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPleasantville Union Free School District – Financial Condition (2015M-311)
… would be funded or when each reserve would be used. Two of the District’s reserves were not used effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Webb Union Free School District – Fund Balance (2016M-140)
… 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fPenfield Central School District – Financial Management (2015M-162)
… that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Dansville Central School District – Separation Payments (2016M-102)
… of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through … totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with collective … District officials when processing, reviewing or approving separation payments. Separation payment claims forms did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… than the amount specified in the collective bargaining agreement. Fire Department time and attendance records were … comply with the requirements of the collective bargaining agreement and work their scheduled annual hours. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Washington – Information Technology (2013M-164)
… $1.17 million. Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery … not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event … the Town will be able to perform essential operations. Adopt a breach notification policy. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… funds. Ensure that the long-term capital planning is integrated into the budgetary process. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Comptroller DiNapoli Releases Municipal Audits
… , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library … oversight of work performed by the district’s clerks. Lake George Fire Company – Cash Receipts (Warren County) The … Dansville Public Library Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-207
… of the processing of the 2014 Prepaid Legal Service Benefit. Affected Employees Employees as identified below who … considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, … OSC will automatically apply the Prepaid Legal Service Benefit for the 2014 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… of the processing of the 2012 Prepaid Legal Service Benefit. Affected Employees Employees as identified below who … considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, … OSC will automatically apply the Prepaid Legal Service Benefit for the 2012 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Baldwin Union Free School District , Catskill Central School District , Cheektowaga-Sloan Union Free School District , Mechanicville City School District , … being spent appropriately and effectively." Baldwin Union Free School District – Non-Instructional Overtime (Nassau …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … which has approximately 500 residents, is governed by an elected three-member Board of Trustees. Budgeted … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254