Search
Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Altona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected … dated 01/10/2002 Agency Actions Agencies are required to enter the transactions for deduction code 899, NYS World … cycle employees. For Administration Employees who choose to contribute for 27 paychecks the following end dates must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundLeaves of Absence – State Police Plan
… not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice Billing Program … has processed the month’s reports for all justices in the municipality, we will send an invoice and billing statement … a timely manner. When payment is made, local revenues are recognized in the appropriate accounts. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … if approval of the contract is subsequently withheld. It is the agency's responsibility to advise contractors of … It is the State agencys responsibility to properly plan its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At … Division of Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial System. … days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is … activity collections were not always deposited timely and student treasurers did not maintain adequate supporting … to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Ogdensburg - Payroll Processing – (2014M-207)
… The City is governed by an elected seven-member Common Council comprising a Mayor and six Councilors. Key Findings … the payroll clerk’s duties so that one person does not control all significant aspects of the payroll process. Where … routinely monitor and review the payroll clerk’s work. The Council should ensure that a City official who is independent …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsSmithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key … project administrator to submit periodic reports that show actual revenues and expenditures over the life of each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… period July 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … Rensselaer City School District Financial Condition 2016M286 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead … Valley Stream Union Free School District 24 Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … The Board did not hire the most qualified available candidate for the Superintendent position as required by its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTupper Lake Central School District – Financial Condition (2014M-151)
… period July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 through November … times the 4 percent statutory limit. The District’s sick leave records are not accurate and are not being periodically … and implement written procedures over the maintenance of leave time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Monticello – Board Oversight (2016M-337)
… any policies or procedures to establish an acceptable number of consecutive estimated readings before an actual water meter reading was done or address how water accounts should … a monthly basis. Develop policies or procedures for water meter readings including an acceptable number of estimated …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337