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Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is … five-member Board of Trustees. Key Findings The Board and Village officials did not segregate code enforcement … in a timely manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Leaves of Absence – State Police Plan
… eligibility and the cost, if any, please send a request to NYSLRS using our secure contact form . Please include the …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. … Whitehall Central School District Internal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health … Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Sauquoit Valley Central School District – Financial Condition (2016M-88)
Sauquoit Valley Central School District Financial Condition 2016M88
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Jefferson County. The District, which operates one school with approximately 350 students, is governed by an elected … officials did not maintain fund balance in accordance with statutory requirements. Key Recommendations Adopt … of the District’s unrestricted fund balance complies with the statutory limit and use any excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, … were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… of the Department of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. … Comptroller’s office on a timelier basis and include the daily sales logs with the annual report so that a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… review the Town’s internal controls over water operations for the period January 1, 2013 through November 30, 2014. … an elected five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Agencies Bulletin No. 1950
… (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 … on 04/01/2019, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as a result, …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90