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Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in … with applicable statutes. Develop multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not periodically sampled and … could be paid for by haulers. … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
… of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Fire District Information
… benefit programs [pdf] Summary of Regulations [pdf] Training Training Requirements for Fire District Commissioners: … Adopted Rules and Regulations for Implementing New Training Requirements [pdf] List of Training Providers For …
https://www.osc.ny.gov/local-government/resources/fire-district-informationState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1153
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will … dates. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1153-april-2012-performance-advances-graded-and-ns-equated-grade-employeesCUNY Bulletin No. CU-735
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU735 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator