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East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsYork Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Quogue – Justice Court (2015M-18)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 … Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges … in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18East Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Overtime Compensation – Enhanced Reporting
… visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … worked beyond regular scheduled hours Certain payments are not considered overtime and are not pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Contract Advisory No. 29
… Standard Time) Long-distance Within the 50 states, Puerto Rico and Virgin Islands 1-866-370-4672 Local Within the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… [read complete report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects and … goals into each project’s resolution. Consequently, the Board cannot determine whether the projects are meeting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Putnam Valley – Purchasing (2013M-193)
… January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a … Town of Putnam Valley Purchasing 2013M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Stockport – Disbursements (2013M-216)
… The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an … five-member Town Board comprising the Town Supervisor and four Board members. The general and highway funds’ adopted budgets for the 2013 fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide … adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid … adequate approval and oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingNyack Parking Authority – Parking Ticket Operations (2020M-94)
… Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Sidney Central School District - Financial Management (2019M-243)
… them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a … levels for reserves. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditState Agencies Bulletin No. 898
… Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designated