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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your … board the best opportunity for improving fiscal management and protecting taxpayer dollars through expert and independent review. Use this reference guide to …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

https://www.osc.ny.gov/retirement/publications/1526

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

https://www.osc.ny.gov/retirement/publications/1525

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting documentation. Develop and implement written policies and procedures for the use of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, … Because the Board has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… Board with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Town of Batavia – Water and Sewer Operations (2018M-12)

… not maintain separate accounting records for each special district. The Supervisor did not account for revenues and … maintain appropriate financial records for each special district. Properly account for Article 12-C improvement …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… whether Town officials accurately compensated employees and whether amounts withheld and paid for employee benefits were accurate for the period … Town Board. The Town has approximately 3,100 residents, and 2017 budgeted appropriations totaled approximately $4.8 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Village of Dansville – Water and Sewer Operations (2017M-273)

… to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … Trustees. The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… purpose of our audit was to determine whether the Board and Library officials developed and implemented adequate internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Town of Marbletown – Financial and Capital Planning (2017M-234)

… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Town of Chester – Time and Attendance Records (2017M-287)

… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Division of Housing and Community Renewal Bulletin No. DH-4

To provide agencies with reporting instructions

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-4-union-dues-code-224-and-agency-shop-fee-code-230

Division of Housing and Community Renewal Bulletin No. DH-5

… agency shop fee increase. Affected Employees Employees in the Division of Housing and Community Renewal, Agency 01080, in Bargaining … Checks dated 02/13/2002 OSC Automatic Processing Under the dues structure, the dues (code 224) and agency shop fee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-5-dc-37-local-1359-dues-and-agency-shop-fee-increase

Division of Housing and Community Renewal Bulletin No. DH-6

… Bargaining Unit 67 Effective Date Checks dated January 15, 2003 OSC Actions Under the dues structure, the dues (code224) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-6-dues-and-agency-shop-fee-increase-district-council-37

Division of Housing and Community Renewal Bulletin No. DH-7

… Purpose To explain OSC's automatic processing and to provide agency instructions for payments not processed … one year of service in such position by March 31, 2003; AND Did not receive a performance advance in October 2002, AND Were rated "satisfactory" or its equivalent on their last …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-7-april-1-2003-performance-advances-rent-regulation