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Schenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use that are more specific to the actual needs of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mState Agencies Bulletin No. 913
… for Hire (HIR) and Personal Data (PER) transactions as of 7/24/09. The format will be YYYYMMDD and will be consistent … Layout Changes FIELD TYPE LENGTH START END Birth Date Date 8 1309 1316 NHRP574 Output File Layout Changes FIELD TYPE … Questions Questions regarding the Automated Interface file may be directed to the Payroll System Questions mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileBay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Tonawanda City School District – Financial Management (2016M-370)
… reflect the District’s operating needs and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Carle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Greenville Fire District – Investment Program (2023M-106)
… and money market accounts, which had average available funds for investing of $845,365. Had officials considered … safety, liquidity and yield - when investing available funds. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not … reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 of 17 teachers responding to our survey …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetWayne Central School District – Transportation Department Operations (2021M-160)
… whether Wayne Central School District (District) officials have developed a process to routinely evaluate the overall efficiency and … whether Wayne Central School District District officials have developed a process to routinely evaluate the overall …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately … Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted … vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate incompatible …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan brokers, must report unclaimed property and sales—property and money that …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125