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South Seneca Central School District – Financial Management (2015M-255)

… Schuyler County. The District, which operates two schools with approximately 750 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

South Lewis Central School District – Financial Condition (2016M-83)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83

Mount Markham Central School District – Reserve Funds (2016M-73)

… and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July … through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Rye City School District – Payroll and Leave Accruals (2016M-169)

… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

East Bloomfield Central School District – Online Banking (2016M-14)

… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Southern Cayuga Central School District – Financial Management (2015M-224)

… Tompkins County. The District, which operates two schools with approximately 720 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)

Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225

https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor

East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… July 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the … East Syracuse Minoa Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access

Garrison Union Free School District – Financial Condition (2016M-108)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Westhill Central School District – Procurement (2016M-182)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

State Agencies Bulletin No. 1876

… the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will continue … in effect. OSC Actions PayServ will automatically stop contributions when an employee’s pensionable earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Bemus Point Central School District - Financial Management (2019M-216)

… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Hortonville Fire District – Financial Reporting (2014M-188)

… or other compensating controls. The Secretary-Treasurer does not provide the Board with budget versus actual revenue …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

South Country Central School District – Information Technology Inventory (2017M-219)

… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Bay Shore Fire District – Time and Attendance Records (2017M-264)

… respective supervisors and the District Manager before payroll processing. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264

Rockland County - Budget Review (B17-6-16)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

State Agencies Bulletin No. 1932

… Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility … to eligible PEF employees based on the 04/01/2018 Salary Schedule. Note:  Although the PEF contract has been … Advances will be paid using the following effective dates: Comp Rate Code Payment Effective Date CAL 09/01/2021 21P The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and

State Agencies Bulletin No. 851

… Purpose To explain procedures for processing OGS Bonus Payments. … CSEA Operational Services Unit (BU03) Background Pursuant to the Memorandum of Understanding between OGS and CSEA …  The full rating period for the 2008 payment is 11/1/07 to 10/31/08. OGS titles eligible for this payment are: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-payment