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Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including personal, private and … The purpose of our audit was to examine the Boards oversight of selected Town activities including personal private and …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … Orchard Park Central School District School Bus Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 … Town of Mentz Board Oversight 2016M403 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Sewanhaka Central High School District – Student Fees (2016M-296)
… million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of … Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesFishers Island Union Free School District – Five Point Plan (2015M-320)
… was to evaluate the District’s claims audit process and compliance with State legislation known as the Five Point …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Corning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222City of Mount Vernon – Payroll (2014M-347)
… paychecks. The City Comptroller has not established standard procedures for all departments concerning the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Benefits
… The Office of the State Comptroller offers competitive salaries and … while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision … employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an incentive …
https://www.osc.ny.gov/jobs/benefitsIX.7.K Record Retention – IX. Federal Grants
… Human Services, see 45CFR 92.42). Agencies should refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on … schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionCincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Otisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsPenfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76