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Spencerport 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 … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… Key Findings District officials did not segregate duties or implement compensating controls. The Business Manager told … can be adjusted. Key Recommendations Segregate duties or implement compensating controls such as having someone …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Greene Central School District – Financial Condition (2016M-17)

… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s … did not adopt a reserve policy that established reserves to be used, how they would be funded and when they would be … Adopt a reserve policy that establishes reserves to be used, how they will be funded and when they will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of its seven school buildings for approximately 3,550 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Eastchester Union Free School District – Financial Management (2016M-59)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Ogdensburg City School District – Payroll (2016M-250)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries. Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

Sullivan West Central School District – Financial Condition (2014M-40)

… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and … approximately $7.73 million. Key Finding The Board did not adopt realistic budgets; actual expenditures were far …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and … initiate corrective action. … audit hawthorne cedar knolls school financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Tuckahoe – Financial Condition (2015M-88)

… through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. … Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the year and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Mandatory Contributions – Enhanced Reporting

… are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier … some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no … make contributions. New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions