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Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services in accordance with its purchasing policy for the period … year totaled $547,525. Key Finding District officials did not obtain quotes or proposals for most professional services …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the … should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67CUNY Bulletin No. CU-284
… 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessIndian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Cost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsCazenovia Central School District – Financial Condition (2015M-327)
… year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual … the annual budgets. Key Recommendations Avoid overreliance on appropriated fund balance. Include reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Berkshire Union Free School District – Financial Condition (2015M-310)
… Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools with … Leave accrual usage entered into the District’s financial system was not reviewed for accuracy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of … Highland FallsFort Montgomery Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which … appropriated fund balance in its annual budgets that was not used. The District funded the capital reserve with no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Amusement Park and Fair Ride Safety
… timing of our testing which inhibited us from conducting site visits during most of the operating season, precluded us … during the 2014 operating season. Key Finding We conducted site visits at 53 locations across the State covering almost …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySharon Springs Central School District – Financial Condition (2016M-39)
… condition for the period July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School … the adopted budgets for the three-year period ending June 30, 2015. Unrestricted fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Rondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … for the 2013-14 fiscal year. Key Findings The Board did not adopt reasonable budgets and unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomState Agencies Bulletin No. 654-A
… is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-address