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Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Leaves of Absence – State Police Plan
… on workers’ compensation leave per incident. To determine your eligibility and the cost, if any, please send a request … on leave and copies of any documentation you have from your employer. If you are in a membership tier that is …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… process within the Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65.1 … Key Finding The Board developed an adequate process for processing special education claims but have not formally …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Miller Place Union Free School District – Check Signing (2017M-76)
… The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have … flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of … separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. Background The Oswego County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Audit The purpose of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, … Services (BOCES) is a public entity serving 17 component school districts with approximately 55,800 students in Orange … Board approval. Key Recommendations Ensure that fixed asset records are accurate and up to date and that all fixed …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lake Placid Central School District – Claims Auditing (2016M-84)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … and approval by the claims auditor. … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyArkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Cornwall Central School District – Financial Condition (2015M-148)
… has relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. … with approximately 500 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 … The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161State Agencies Bulletin No. 2101
… maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mGreece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health … Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Grand Island Central School District – Interfund Financial Activity (2016M-42)
… September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in … accurate, complete and up-to-date. … Grand Island Central School District Interfund Financial Activity 2016M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m