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Sherrill City School District – Reserve Funds (2017M-247)
… determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period … The Board has not adopted policies for any of its reserve funds other than its health insurance reserve. The tax …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Minerva Central School District – Payroll (2016M-18)
… Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Board has not adopted a comprehensive disaster recovery plan. Key Recommendations District officials should implement … test and update a comprehensive disaster recovery plan that identifies how essential data will be preserved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationState Agencies Bulletin No. 1016.1
… is to continue to maintain up-to-date employee addresses in the PayServ system and remind agencies of existing tools … the validity of the address. A report is available in Control-D to enable agencies to obtain the latest … containing the home, mail and check address as recorded in PayServ to be matched to change of address information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemAvon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123School Districts’ Energy Performance Contracts (2013-MR-1)
… , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy … entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. Background An EPC …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most cases. Obviously, this will depend on the specific … not in compliance with local policies, reduce the claim by the amount of ineligible expenses. If the claim is a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were … Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNyack Union Free School District – Reserve Funds (2014M-185)
… Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected … totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291SUNY Bulletin No. SU-111
… Increases. Affected Employees SUNY M/C employees in Bargaining Unit 13 (BU13) Background Chapter 103 of the … Discretionary Increase Eligibility Criteria Employees in BU13 must be Active or on an approved Leave on the … 1% Discretionary Increase Eligibility Criteria Employees in BU13 must be Active or on an approved Leave on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-111-suny-management-confidential-mc-bargaining-unit-13Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. … writing, including those that apply to the Business Office and those that are specific to individual departments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected