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Amagansett Union Free School District – Financial Condition (2014M-91)
… Board of Education. The District operates one school with 108 students attending kindergarten through grade six …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Greenport Union Free School District – Financial Condition (2014M-203)
… financial condition for the period July 1, 2012 through March 31, 2014. Background The Greenport Union Free School … estimates for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Withdrawing Your Contributions and/or Your Membership – State Police Plan
… reach age 55 (age 63 for vested Tier 6 members who are off payroll). It is up to you to apply for your retirement …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipCost-Saving Ideas: School District Auditing – Audit Committee
… audit committee You must select an audit committee unless your district has fewer than eight teachers. The committee … of the two a district resident or nonresident Who does not qualify District employees Persons connected with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeBrentwood Public Library – Leave Accruals (2018M-26)
… a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal … Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings … Adopt budgets that include realistic estimates for revenues and expenditures. Reduce the amounts of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … differ from those recorded in the General Ledger. For more information, see the GFO, Chapter XII, Section 5.G … Dates on Vouchers . … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateDownsville Central School District – Fund Balance (2016M-79)
… Delaware County. The District, which operates one school with approximately 295 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits District taxpayers. Adopt budgets with appropriations that are based on historical estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79CUNY Bulletin No. CU-320
… increase the biweekly deduction for Union Dues (Code 246 ) and Agency Shop Fee (Code 280 ) from $29.45 to $35.45. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-320-district-council-37-local-983-dues-and-agency-shop-feeUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Savona – Board Oversight (2015M-328)
… reports. Key Recommendations Replace the clerk-treasurer with someone who is independent of the Mayor and all Board …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Key Recommendations Consider undertaking discussions with the employee organization of the police officers to … and leave records. Ensure that all firefighters comply with the requirements of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in Otsego County. The District, which operates one school with approximately 200 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWest Islip Union Free School District – Payroll (2016M-78)
… Suffolk County. The District, which operates seven schools with approximately 4,600 students, is governed by an elected … and distributing payroll checks for all District employees with minimal management oversight. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78