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Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … employees used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances … were overpaid 55 days totaling $7,154. Recommendations The audit report includes six recommendations to help the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Cayuga County - Procurement and Claims Audit (2018M-274)
… goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims … goods and services in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Victor Central School District - Financial Management (2019M-62)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and … resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end … transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Brasher Falls Central School District – Financial Condition (2019M-158)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on … to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mEstimated Invoice
… to Top) When Graded Payments are Required or When You Can Amortize 1 The Contribution Stabilization Program (CSP) … which reduces both the total amount due and the amount you can amortize. If your Reserve Fund contained more funds than … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … To determine whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … for-profit organization authorized by SED to provide preschool Special Education Itinerant Teacher (SEIT) services …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… investment policy as required by state law until the end of the audit period. The district earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, … have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… did not provide information technology (IT) security awareness training to all employees. Also, district officials … did not provide information technology (IT) security awareness training for individuals who used district IT … did not ensure that the recorded balance for the general fund bank account reflected the actual cash balance for …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1458
… if it were manually entered into PayServ. The entry will reject and will be reported on the agency’s NHRP574 reject report. The agency must fix the data issue and resend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservTier Status – Article 14 Benefits
… joined the Police and Fire Retirement System on or after July 1, 2009 but before January 9, 2010, you did not elect to … plan; or Elected coverage under your employer’s special 25-year plan and your employer offers the one-year final … are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusLoan Payroll Deductions – Enhanced Reporting
… and a check is sent to the member, you will receive a notification letting you know that their loan deduction has changed. The notification will provide a link to the Loan/Service Credit … Then, on the Loan/SCP Deduction page, click the “Loan” tab. Members can view loan balances, manage loan payments and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsArchived Publications
… - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 … - 1/29/15 Fiscal Stress Monitoring System Results for 2013 Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsContract Advisory No. 6
… a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) … to a contract record in the Statewide Financial System SFS can only be changed when the original contract sequence 0 is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractLittle Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed … recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Baldwinsville Central School District – Fuel Inventory (2022M-106)
… of fuel purchased or assure taxpayers fuel was only used for District purposes. Officials did not: Develop … reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or ensure … needed to monitor fuel usage. Ensure the District’s fuel tanks were physically secured. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76