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Geneva City School District - Reserves (2018M-51)
… a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with … Board should adopt a reserve policy. Appropriately budget to fund reserves. Determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51CUNY Bulletin No. CU-408
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July 1, 2010 OSC Actions OSC will … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… Purpose To notify agencies of an automatic dues and agency shop fee … the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated September 28, 2017 OSC Actions SC … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July 2, 2009 OSC Actions OSC will … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeSpencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCity of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Forms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual and complete …
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)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … forms on file. Adopt policies and procedures for breach notification and PPSI protection. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Schroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that unrestricted … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145