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Glens Falls Common School District – Financial Condition (2015M-66)
… expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Eggertsville Fire District – Financial Activity (2017M-27)
… Fire District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fAmityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 … monitor overtime by approving and providing justification for overtime prior to the work being performed. Review work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Red Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fSUNY Bulletin No. SU-111
… Purpose To provide instructions to agencies for processing M/C Discretionary Increases. Affected Employees SUNY M/C employees in … Agencies are required to complete M/C Discretionary Salary Increase rosters in EmplID order. The roster must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-111-suny-management-confidential-mc-bargaining-unit-13Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… a district corporation of the State, distinct and separate from the Town of Ischua and located in Cattaraugus County. … audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since 2009. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… receipts. Key Recommendations Compare payroll reports with employee time records when certifying payrolls to ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overSUNY Bulletin No. SU-181
… must be Active in Bargaining Unit 28 or matriculated at the same campus in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on … For those eligible employees who are currently employed at University Center campuses, the minimum stipend for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… - pdf] We also released 8 letter reports to the following School Districts: Amityville [pdf] , Binghamton [pdf] , … of Audit The purpose of our audit was to determine if school districts ensured that Credit Recovery Programs (CRPs) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBrewster Central School District – Financial Condition (2014M-224)
… of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Middle Country Central School District – Financial Management (2016M-121)
… 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121State Agencies Bulletin No. 1981
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 … not compare payroll registers to payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90