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Alfred-Almond Central School District - Financial Management (2019M-131)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Oneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida … was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year totals $382,110. Key … payroll reports before disbursing payroll checks. Two service providers had direct access to the District’s bank …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether … appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… the resident school district tuition billing processes for the period July 1, 2013 through June 30, 2014. Background … 390 students. Resident district tuition billings for 2013-14 totaled approximately $4.9 million. Key Findings … that accurate and timely reconciliations are performed for all resident districts and credit back any money due as a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period July … January 14, 2016. Background The Cooperstown Central School District is located in the Village of Cooperstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the … The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the … The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Franklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Contract Advisory No. 33
… (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are … subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of … before commencing work on a covered project. Click here for the DOL Registration Website for further details. Click …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capQuogue Union Free School District – Financial Condition Management (2017M-196)
… Board and District officials effectively managed general fund balance for the period July 1, 2012 through June 30, … $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key … based on historical or other known trends. Review the retirement contribution reserve to determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
Hamlin Fire Department Internal Controls Over Financial Activity 2015M13
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the … Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Wading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … Board did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … Develop and implement written policies and procedures for the use of gasoline credit cards that specify which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Otisco Fire District – Financial Operations (2016M-415)
… The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceMorris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Applying for Benefits – Special 20- and 25-Year Plans
… it must be submitted electronically through Retirement Online , or in the case of a paper application, received by … requirements. Please include your name, NYSLRS ID and phone number on your document. Disability Retirement Benefits …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50