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Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and the accrual …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Mount Markham Central School District – Reserve Funds (2016M-73)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through … January 5, 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Great Neck Union Free School District – Fuel (2016M-82)
… July 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Madison Central School District – Procurement of Professional Services (2015M-322)
… Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mEast Bloomfield Central School District – Online Banking (2016M-14)
… December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 … August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Eden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected … adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an … records to ensure the information is better organized and accurately recorded. Ensure the information entered in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and whether the Treasurer filed the required Annual Financial Reports AFRs timely
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mUnified Court System Bulletin No. UCS-133
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Eligibility Criteria Employees must have been on the payroll for 120 full work days from 4/1/07 through 3/31/08. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-116
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Eligibility Criteria Employees must have been on the payroll for 120 full work days from 4/1/06 through 3/31/07. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… during the preceding fiscal year or hire an independent auditor to conduct the audits. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Yonkers – Budget Review (B18-6-7)
… taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7