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Sagaponack Common School District - Fund Balance Management (2018M-53)
… Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 … level and conditions under which each will be used. Key Recommendations Use surplus funds as a financing source … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Lansing Fire District – Financial Condition (2013M-80)
The purpose of our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… were recorded accurately and timely into the computerized system, and were deposited timely and intact. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … County and local shares of money reported and fees earned. When JCF has processed the month’s reports for all justices … due the State (includes refunds paid by OSC) and County. When village matters are reported on a town report and funds …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCUNY Bulletin No. CU-202
… Affected Employees CUNY employees who elect to participate in the Buy Out Waiver Program and who are designated on the … Benefits Office Effective Date Payment will be included in the employee's regular paycheck or direct deposit advice … for Active employees or the last date the employee was in Active status for inactive employees. Earnings End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-202-cuny-buy-out-waiver-program-payment-cycle-1104-63004Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether … Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village … over four years. Because the procurement policy does not address methods for selecting professional service providers, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390SUNY Bulletin No. SU-75
… pay period 7L, paycheck dated July 17, 2002, and is effective July 1, 2002 Board Resolution and Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-75-suny-managementconfidential-discretionary-increase-2002State Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for processing Productivity Bonus payments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeSouth Jefferson Central School District – Community Services (2016M-343)
… May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, … Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Village of Richfield Springs – Justice Court (S9-14-1)
… two Court clerks. Per the Court’s information technology system, the Court collected 297 payments totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… in an accurate manner, and unpaid tickets issued during out audit period remained outstanding for an average of 181 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10