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Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Clinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252REACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement policy. Cash disbursements … and verify that goods and services are received at the agreed upon price, quantity and in good condition and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida … a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … fund budget totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston … the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Town of Princetown – Claims Auditing (2015M-50)
… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. … did not ensure that Court money was always deposited in a timely manner. Monthly accountabilities of funds were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentState Agencies Bulletin No. 847
… New York College Savings Program leaflets with paychecks and direct deposit advice statements dated November 12, 2008 (Administration) and November 20, 2008 (Institution). Agencies will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsEmployer Graded Rate Contribution Calculation
… Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – … rate when amortizing a portion of their contributions to the retirement system. Memo Bill Text Status … Provides … rate when amortizing a portion of their contributions to the retirement system …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal … Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeContact NYSLRS
… to common questions and contact information for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/contact-usVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period … 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … $83,000 of Village funds prior to detection. The Board has not established written financial policies and procedures to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50