Search
Heuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … $13.3 million. Key Finding The District’s procedures for payroll processing and payroll review and certification were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns of Dryden, … member municipalities. Per this agreement, the Commission is governed by a 10-member Board of Commissioners, with each …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsFull- and Part-Time Service Credit – Article 14 Benefits
… wage for your full career in public service. “Full-time” is defined by your employer, but must be at least six hours … a five-day week. Part-Time Employment Part-time employment is credited as the lesser of: number of days worked ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditSherburne-Earlville Central School District – Fund Balance (2017M-19)
… 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and … benefits District residents. … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, … payments prior to processing. … Penn Yan Central School District Separation Payments 2015M258 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The … operates six schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Services (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Carle Place Water District – Procurement (2014M-18)
… 31, 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of Commissioners, which comprises …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Village of Webster – Audit Follow Up (2012M-110-F)
… in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Bethlehem Public Library – Selected Cash Receipts (2014M-254)
Bethlehem Public Library Selected Cash Receipts 2014M254
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … rate schedules. Officials implemented specific procedures to ensure that employees were paid salaries and wages to which they were entitled. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Town of Fishkill – Audit Follow-Up (2013M-188-F)
… in September 2013. Background The Town of Fishkill is located in Dutchess County and has a population of approximately 22,100. The Town is governed by the Town Board, which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is … by an elected Board of Trustees composed of a Mayor and four Trustees. Budgeted appropriations for 2018-19 totaled approximately $4 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fArdsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Westport Central School District – Internal Controls Over Payroll (2014M-013)
… 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of July 2022, in … released in March 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. … and three recommendations were not implemented. … town seneca falls information technology audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in … released in April 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. … and seven recommendations were not implemented. … town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-f