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Madison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… Board did not review, or designate anyone to review, bank statements and canceled check images, bank reconciliations … payments to provide assurance employees received accurate pay. The Treasurer paid 49 claims totaling $258,182 without …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Wainscott Common School District – Financial Condition (2013M-268)
… and management of the District’s budget. Over the last five years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Herkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Commission for the period January 1, 2014 through May 7, 2015. Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns … Southern Cayuga Lake Intermunicipal Water Commission Financial Operations 2015M149 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you … pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingTown of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… and benefits to which they are entitled. Ensure that all insurance benefits are in compliance with legal … timely and accurate bank reconciliations. Ensure that all required financial reports are filed in a timely manner, …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134School Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1State Agencies Bulletin No. 1986
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at OMH. Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainXV.1 Overview – XV. End of Year
… including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) is provided as … Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewTown of Lincklaen – Board Oversight (2017M-37)
… The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. … Town accumulated significant fund balance in the general and highway town-wide funds without clear plans to use this …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 … have not periodically solicited bids or proposals for primary transportations services and the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andCortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member … and canceled check images. Record all transactions in a timely manner. Comply with the Department’s by-laws by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3