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Town of Orangetown – Overtime (2017M-48)
… when necessary. Ensure that the identified payroll errors are corrected. … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48X.7 Overview – X. Guide to Vendor/Customer Management
… with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track … required for certain revenue transactions (e.g., point of sale transactions). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Hempstead – Budget Review (B7-14-4)
… expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381IX.12.A Key Provisions – IX. Federal Grants
… immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Sayville Public Library – Treasurer (2016M-334)
… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n … Sayville Public Library Treasurer …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1876
… NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides … (D) (ii) will continue to remain at $225,000 until a new Senate Resolution has been approved. Effective Dates Maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsTonawanda City School District – Financial Management (2016M-370)
… $32 million. Key Findings The District appropriated fund balance to help finance operations, but it was not … surpluses. The District’s 2015-16 year-end unrestricted fund balance was 9.1 percent of 2016-17 budgeted … reducing District property taxes. Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Rye Neck Union Free School District – Information Technology (2016M-280)
Rye Neck Union Free School District Information Technology 2016M280
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Afton 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-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for … by moving students in special education classes at BOCES to in-house classes. District officials obtained more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentCarle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … check her own work, the review process should involve someone independently reviewing payroll prior to processing. … of the work performed by the payroll clerk or having someone independent of the payroll process compare payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… District, which operates five schools with approximately 3,400 students, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Iroquois Central School District – Financial Condition (2014M-22)
… reserve fund policy and statutory requirements and are reasonably funded. … Iroquois Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. … District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Edmeston Central School District – School Lunch Operations (2015M-174)
… of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174