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Avoca Central School District – Separation Payments (2015M-273)
… of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates … Key Finding District officials sufficiently reviewed and approved separation payments, but they have not developed … Key Recommendation District officials should develop, and the Board adopt, written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326East Greenbush Central School District – Claims Processing (2015M-302)
… is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Valley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in Orange County and is governed by a Board of Education. The District served 4,652 students during the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224West Hempstead Water District – Life Insurance (2016M-393)
… January 1, 2015 through July 31, 2016. Background The West Hempstead Water District is located in the Town of … West Hempstead Water District Life Insurance 2016M393 …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. Background The Summitville Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Island Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … more than $50 million, nearly $9 million over budget. State Education Department (Preschool Special Education Audit … Erie, Genesee and Niagara counties, is authorized by the State Education Department to provide Preschool Special Class …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… not perform a cost-per-meal analysis and did not ensure cafeteria operations were financially self-sufficient. The … is below the industry average. District officials paid cafeteria employee benefits annually from the general fund … MPLH. Ensure that the cost of the associated benefits for cafeteria employees is paid from the school lunch fund so the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which … that was not needed as a funding source because the Board and District officials overestimated appropriations when they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearFalconer Central School District – Financial Management (2016M-146)
… in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned … within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126State Agencies Bulletin No. 339
… relating to Employee Award Programs, issued 9/28/00. Web site link: http://www.osc.state.ny.us/agencies/gbull/g-153.htm Review guidelines for Non-Cash … issued 3/22/02. Web site link: http://www.budget.state.ny.us/bprm/d/d280.html Identify "cash equivalent" Non-Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employees