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Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Ordinary Disability – Regional State Park Police Plan
… the performance of duty and the regional state park police disability benefits are available. Eligibility If you are … of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … If you are age 60 or older at the effective date of your disability retirement, your ordinary disability benefit would …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Naples Central School District – Online Banking (2015M-143)
… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Western New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … 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 … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Agencies Bulletin No. 1935
… Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board … Section 169 Commissioners and other positions specified in Executive Law Section 169 are affected. Background … Increases for the Executive Law Section 169 positions in Administration Pay Period 11L/12C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOswego County – County Bridge Maintenance (S9-13-8)
… The Department is responsible for the maintenance and repair of approximately 113 County owned-bridges and 19 town- … when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Key Recommendations Prepare and file the District’s AUD with OSC within 60 days of the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mWalworth-Seely Public Library – Board Oversight (2014M-260)
… The Board did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement … the Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260CUNY Bulletin No. CU-708
… between 4:00 pm and 8:00 am as opposed to being paid at a rate of $5.49 per shift. The revised rate chart and … percentage based dues and the following: Code Description 403 CUNY 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSeaford Union Free School District – Capital Assets (2024M-112)
… one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste company’s … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. 1 A graphics card is a computer component that renders images, videos and animations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk … The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Franklin Square Union Free School District – Fund Balance (2016M-129)
… 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141