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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As of April 22, 2019, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Lockport Public Library – Claims Processing (2015M-192)
… public library that received its charter from the Board of Regents of the New York State Education Department in 1893. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Library’s taxpayers. Library officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, … a formal plan for reserves, analyze all reserve balances to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Randolph Central School District – Financial Management (2014M-20)
… of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Hamburg Central School District - Information Technology (2019M-10)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal Internet use was found on computers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology IT assets are properly safeguarded secured and accessed for appropriate District purposes
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Village of Scottsville - Financial Management (2018M-75)
… thorough and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of … plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148West 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-303Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … money than necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsCreditable Service – En-Con Police Officers Plan
… may also be creditable towards the 25 years required for service retirement eligibility. Service performed in … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceUnion-Endicott Central School District – Financial Management (2016M-100)
… in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Alden Central School District – Financial Management (2016M-372)
… or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Stamford Central School District – Fund Balances (2016M-106)
… through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, … in Schoharie County. The District, which operates one school with approximately 340 students, is governed by an … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6State Agencies Bulletin No. 1972
… York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022