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Greenville Central School District – Information Technology (2016M-221)
Greenville Central School District Information Technology 2016M221
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Yonkers City School District – Fixed Assets (2015M-229)
… or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. … salary amounts paid to 10 employees totaling over $80,000. Leave time and compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … to user access rights to the financial software system. … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … two other items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentJohnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair costs for equipment may be an …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … approximately $3.2 million. Key Findings Cash receipt duties were not adequately segregated and compensating … procedures for cash receipts that properly segregate job duties or provide additional management oversight of the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152State Agencies Bulletin No. 180
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information about a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLindenhurst Union Free School District – Collections (2024M-24)
… funds collected from recreational and educational programs were properly recorded, deposited and reported. Key Findings … properly recorded, deposited and reported. As a result, there was an increased risk of improper accounting of and … officials agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… prepared, calculated and issued to the school districts of origin for all eligible nonresident foster care students. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingState Agencies Bulletin No. 1561
… Purpose To notify agencies that the pensionable overtime earnings … 31st of previous year. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 1479
… Purpose To notify agencies that the pensionable overtime earnings … dated April 14, 2016 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school districts will be capped at 2 percent, according to data released today by State Comptroller Thomas P. … school districts to override the cap with 60 percent voter approval of their budget. For the list of allowable tax …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period … by an elected five-member Board of Directors, contracts to provide fire protection services to the Towns of Union and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303