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Hancock Fire Department - Financial Operations (2018M-236)
… perform reviews to determine whether delinquent rental payments are owed to the Department, and, if …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded … that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalBabylon Union Free School District – Financial Condition (2015M-323)
… Suffolk County. The District, which operates three schools with approximately 2,000 students, is governed by an elected … that benefits District residents, adopt reasonable budgets with realistic estimates and discontinue the practice of … are properly established and are funded in accordance with District standards. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-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 … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a … The District has not taken corrective action in response to audits completed by a certified public accounting firm for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Eastport-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)
… School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns …
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)
… seven-member Board of Education, operates two schools with approximately 1,000 students. Budgeted appropriations … should be managed. Key Recommendations Develop budgets with realistic estimates of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Village of Pittsford – Board Oversight (2017M-51)
… insufficient appropriations and adopted sewer fund budgets with overestimated appropriations. From 2013-14 through …
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)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
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)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Otselic Valley Central School District – Capital Project (2015M-263)
… and Eaton. The District, which operates one school with approximately 360 students, is governed by an elected … ensure that goods and services were procured in compliance with General Municipal Law. The Board did not periodically … Review and approve all project change orders in accordance with New York State Department of Education requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Clyde-Savannah Central School District – Financial Condition (2015M-338)
… in Seneca County. The District, which operates two schools with approximately 840 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… County. The District, which operates one school with approximately 1,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementEast Rockaway Union Free School District – Purchasing (2015M-253)
… District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to … and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a cost-per-meal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionSpencerport Central School District – Financial Condition (2016M-254)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … approximately $12.4 million. The employee benefit accrued liability reserve, liability reserve and unemployment insurance reserve are …
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)
… Herkimer County. The District, which operates two schools with approximately 460 students, is governed by an elected … the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount of excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306State Agencies Bulletin No. 254
… with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … Schedule (VRWS) Effective Date Immediately Agency Actions When a transaction has been entered for VRWS, agencies are … with instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesSandy Creek Central School District – Reserve Management (2023M-43)
… complete report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43