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Clyde-Savannah Central School District – Financial Condition (2015M-338)
… The Board did not adopt realistic budgets based on historical or known trends, and the District generated $4.3 … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, … officials have not created a detailed multiyear plan that projects future revenues and appropriations and clearly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Remsen Central School District – Fund Balance and Reserves (2015M-306)
… purpose of our audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through … approximately $11 million. Key Findings The District’s fund balance exceeded legal limits for all three fiscal years … Recommendations Ensure that the amount of the District’s fund balance is in compliance with statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether … District contracts with Milford Central School District to manage its school lunch operations. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEast Rockaway Union Free School District – Purchasing (2015M-253)
… and procedures. Ensure that professional service providers sign contract agreements with the District before they begin …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Village of Pittsford – Board Oversight (2017M-51)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … for the general fund that had insufficient appropriations and adopted sewer fund budgets with overestimated …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Lake Pleasant – Credit Cards (2016M-432)
… 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … Town of Thurman Garbage Bag Inventory and Collections 2016M399 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Sandy Creek Central School District – Reserve Management (2023M-43)
… review reserve balances to help ensure the amounts are reasonable. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water … Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423State Agencies Bulletin No. 254
… percentage. Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employees