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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… School District’s (District) Board of Education (Board) and District officials ensured that the required approvals … project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change … for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not … costs. As a result, labor costs were not equitable, and Chemung could have incurred approximately $23,000 in …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… to support attendance for the training was not maintained and we were unable to determine the staff who attended and completed the training. Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkCohoes City School District – Medicaid Reimbursements (2022M-107)
… totaling $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key Recommendations The Director of Special … every billing cycle to identify issues needing correction and follow up with providers to resolve issues and re-submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… extra-classroom activity funds were adequately safeguarded and cash collections and disbursements were properly accounted for for the period … Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates … overestimated appropriations in the adopted budgets and did not use all of the annually appropriated fund balance … or contain funds that are improperly restricted, and District officials consistently budgeted for expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Campbell-Savona Central School District – Budget Review (B2-16-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … decreasing real property taxes by using fund balance and reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Middleburgh Central School District – Financial Condition (2013M-206)
… Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively … come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates … inaccurately reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. … of funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401SUNY Bulletin No. SU-112
… will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … Session on the Time Entry page: Enter the earnings begin and end dates. Enter the total amount of the Summer Session … Exception : For a CAL employee who works Summer Session and is terminated as a CAL prior to 9/01/05 and paid a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-112-procedures-processing-suny-2005-summer-session-paymentsState Agencies Bulletin No. 729
… payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session Effective Date(s) … unless Summer Session is reported. If the teacher is 21P and is not working Summer Session will not return to work in … ) teachers will remain Active in their regular positions and continue to be paid. Summer Session Procedures For CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/729-procedures-processing-2007-institution-teachers-summer-session-paymentsState Agencies Bulletin No. 1205
… of Long Island Deduction Code 871 – SEFA of Ulster County and Deduction Code 880 – SEFA of Sullivan County Employees … Agencies must review the completed authorization card and verify the completeness, accuracy and legibility of the Federated Fund Number, Amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 2019
… automatic processing of the April 2022 PEF Salary Increase and provide instructions for payments not processed … Employees: Employees in the Professional, Scientific, and Technical Services Unit – BU05 who meet the eligibility … the 2019-2023 Agreement between the State of New York and PEF, provides for a salary increase of two percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increase