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Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mTioga Central School District – Financial Condition (2015M-168)
… provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million. Key Finding … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… implemented measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Oceanside Union Free School District – Professional Services (2016M-281)
… procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Whitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… complete report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed annual sexual … not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Village of Fultonville – Claims Auditing (2015M-106)
… examine the Village’s claims auditing procedures for the period June 1, 2013 through December 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … expenditures from the State. Key Recommendation Apply for all SSBA allocations for eligible technology purchases as … School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actHornell City School District - Financial Management (2019M-38)
… negating the use of appropriated fund balance. Certain reserve balances were excessive. District officials did not develop comprehensive written multiyear financial or capital plans. Key Recommendations Discontinue the practice … statutes. Develop comprehensive multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Centereach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Audits of Local Governments & Schools
… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … . For audits of State and NYC agencies and public authorities, see Audits . … performance and operations reduce costs and contribute to public accountability …
https://www.osc.ny.gov/local-government/auditsState Agencies Bulletin No. 1571
… Change/CRT (Change Rate) if the Pay Basis Code is HRY for all subsequent rows provided the employee continues to meet … code of Data Change/PJR or Pay Rate Change/PJR for all subsequent rows provided the employee remains in an … Increase and the employee occupied an eligible position at all times effective 3/26/09 through current the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017