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Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Key Findings The Board did not develop written policies or procedures for claims processing. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… does not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Appendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesOrange Lake Fire District – Budgeting Practices (2015M-146)
… over the budgeting process so that proposed budgets are in the required format and contain sufficient and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … million. Key Findings The Board and District officials have not developed adequate written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Niagara Falls City School District – Fuel Accountability (2015M-178)
… delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Campbell-Savona Central School District – Budget Review (B2-13-12)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Based on our review, individual significant revenue and expenditure projections in the tentative budget appear … appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Local Sales Tax Data, Reports and Resources
Office of the New York State Comptroller Local Sales Tax Data Reports and Resources
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding … amends Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 PEF agreement, OSC is … an employee must have been in a PEF N/S annual or hourly position immediately prior to moving to a graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesReview of the American Academy of Pediatrics
… result of our examination, AAP former Executive Director, George Dunkel, pled guilty in February 2014 to Offering a … the State ($252,009.81 less $111,044 restitution paid by George Dunkel). Recover up to $9,695.23 paid to the AAP for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of Contract Expenditures of Palladia, Inc.
… one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance … Palladia merged with and began operating under Services for the Underserved (SUS), an organization that offers … methodologies during its budget process, specifically salary expenses shared between OASAS and non-OASAS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Selected Aspects of Traffic Controls
… Objectives To determine whether the New York City Department of Transportation (Department) is … at intersections without traffic signals. The federal Manual on Uniform Traffic Control Devices (MUTCD) contains …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Agencies Bulletin No. 1919
… payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuLeaves of Absence – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Leaves …
https://www.osc.ny.gov/retirement/publications/1509/leaves-absenceCost-of-Living Adjustment – Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75f and 75g CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustment