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Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

… Valley Central School District is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, … Nelson, Lebanon, Georgetown, Pharsalia, Smyrna, Plymouth and Eaton. The District, which operates one school with … million. Key Findings The Board did not ensure that goods and services were procured in compliance with General …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… comprehensive policies for establishing and using reserve funds. … Remsen Central School District Fund Balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

City of Niagara Falls – Financial Condition (2017M-170)

… condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in … operations. The City’s adopted general fund budget for 2017 was approximately $93 million. Key Findings From fiscal years 2014 through 2017, City officials balanced budget gaps using primarily …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Randolph Central School District – Financial Management (2014M-20)

… need for approximately $4.4 million held in reserve funds. Key Recommendations Develop realistic appropriation and unexpended surplus funds estimates for the annual budget. Develop comprehensive policies for establishing and using reserve funds and a plan for the use of the excess balances in the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

NY Full-Time Equivalent Employees Dashboard

… NY Full-Time Equivalent Employees Dashboard The Office of the … of FTEs. See data download for more information. … NY FullTime Equivalent Employees Dashboard …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

IX.2.A Acronyms – IX. Federal Grants

… Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering … Document GAO General Accounting Office (Federal) GMS Grant Management System G5 Department of Education’s Grants Management System HHS Department of Health and Human Services …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

Overview – Special 20- and 25-Year Plans

… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

Penfield Central School District – Procurement (2022M-76)

… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Lyons Central School District – Payroll 2022M-71

… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Village of Madison - Collections (2023M-160)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Town of Alfred – Incompatible Duties (2021M-99)

Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99