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Hammond Central School District – Payroll (2016M-398)

… District, which operates one school with approximately 300 students, is governed by an elected seven-member Board of … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

Whitesville Central School District – Financial Management (2016M-313)

… Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, 2024.  District officials did not establish policies and procedures to ensure State aid was … State Education Department (SED).  Key Recommendations  Establish policies and procedures to ensure State aid claims …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Village of Old Westbury – Justice Court (2017M-64)

… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Kirkwood – Justice Court Operations (2016M-414)

… hand. Follow up on all bail money held to determine what course of action is applicable. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… technology for the period of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Brocton Central School District – Financial Management (2023M-44)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, … items) of unknown cost .  Officials could not tell us how much they cost because the District’s inventory records were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

City of Long Beach – Budget Review (B23-7-3)

… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Lump Sum Payments – Enhanced Reporting

… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at … a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

City of Dunkirk – Billing Enforcement (2020M-117)

… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Alexandria Central School District – Financial Condition Management (2020M-109)

… complete report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Middle Country Public Library – Treasurer (2015M-291)

… is a public office. Ensure that the Treasurer meets all requirements of a Library officer, including filing an …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

Canastota Central School District - Financial Condition Management (2019M-174)

… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Congregate Meal Services for the Elderly (Follow-Up)

… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-follow

Tier 6 Defined Contribution Plan Option

… contribution plan must file an election during their first 30 days of employment. You must continue to inform your new …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option