Search
Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … consistently appropriated fund balance that was not needed to finance operations. The District overfunded reserves. Key … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… of July 1, 2012 through June 30, 2013. Background The North Bellmore Union Free School District is located in the … North Bellmore Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Town of Esperance – Fund Balance (2016M-405)
Town of Esperance Fund Balance 2016M405
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidNewark Valley Central School District – Financial Management (2016M
… July 1, 2014 through October 13, 2015. Background The Newark Valley Central School District is located in the Towns … in Tompkins County and the Towns of Berkshire, Candor, Newark Valley, Owego and Richford in Tioga County. The … Newark Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWantagh Union Free School District – Financial Condition (2016M-363)
… 2014 through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, … Wantagh Union Free School District Financial Condition 2016M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key Recommendation Develop … in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
Village of Ellicottville Procurement 2016M426
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426The New York State Procurement Integrity Act
… the integrity, transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting … of the States procurement process by restoring the state comptrollers independent contract oversight …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesVillage of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member … contrary to the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260State Agencies Bulletin No. 1884
… earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. … overtime earnings limit for 2021 of $20,763.51 for Tier 5 ERS and TRS members. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Police Bulletin No. SP-218
… Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … a change in the dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description Amount 07 469 PBA, NYSP 07 Dues $47.22 17 205 PBA, NYSP 17-18 Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims for all eligible … the Ogdensburg City School District District maximized Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Peekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Agencies Bulletin No. 1929
… earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees Employees who are Tier 6 … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m