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Lansingburgh Central School District – Purchasing (2017M-173)
… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. … Malone Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … disease or other impairment of the heart may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … disease or other impairment of the heart, may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … disease or other impairment of the heart, may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … disease or other impairment of the heart may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsNewark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s … Use long-term projections as a financial planning tool to make informed decisions to avoid the projected deficit. … Newark Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. … North Bellmore Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Depew Union Free School District – Financial Condition (2016M-229)
… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $41 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background … an appointed nine-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-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. … KenmoreTown of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner … establishes reasonable levels of fund balance in order to meet the Town's needs. … Town of Esperance Fund Balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405The New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18