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Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board … officials have established policies and procedures to adequately safeguard information technology (IT) assets …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Great Neck Union Free School District – Fuel (2016M-82)
… District officials did not perform any vehicle-based reviews to determine whether District vehicle use was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… financed by local, State and federal resources that is not under the control of the local school board. The School … Key Findings Student enrollment and attendance was not always adequately supported. Certain billings to school districts of residence were not accurate. School officials did not retain 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74State Agencies Bulletin No. 1996
… 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O21 OT 2.5 with Partial IIB BU21 N/A OID O25 OT for Ann 2080 - 2.5 R25 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainOswego County – Transfer Station Cash Receipts (2015M-334)
… of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Bethpage Union Free School District – Leave Accruals (2015M-100)
… with more than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled … on the prior year’s ending balance from the financial software and credited each employee with the annual accruals … over leave benefits. Consider using the financial software’s capability to record sick leave accruals as earned …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August … budget transfer approval process could allow budget transfers to be made with late or no approval. The payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit … District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overDelaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s … approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Berkshire – Justice Court Operations (2016M-425)
… software. The current Justice did not always deposit money in a timely manner. Key Recommendations Pursue unpaid … to recording cases in the accounting software. Deposit all money collected in a timely manner. … Town of Berkshire …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425State Agencies Bulletin No. 1909
… agreement between New York State and NYSCOPBA provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of service credit in … no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration eligible employees in Bargaining Unit 21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m