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Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in …
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)
… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …
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)
… project and of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is …
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)
… audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 … District's procurement policy does not include procedures for the procurement of professional services. District …
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)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
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
… federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies … OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionCincinnatus Central School District – Procurement (2021M-111)
… 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 these 10 professional … and services not subject to competitive bidding. Comply with all District procurement policies and procedures. …
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 … in the broader scope of your operations. The body or official auditing claims should be aware of trends in … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsPenfield Central School District – Procurement (2022M-76)
… an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Appendix B — Travel References – Travel and Conference Expense Management
… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2012, to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a … Town of Stockport Disbursements 2013M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Annual Audit
… Purpose The objective of our examination was to determine whether claims were … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditSUNY Bulletin No. SU-140
… Purpose To notify SUNY agencies of the new Deduction Code 536 . Affected Employees Employees … for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their … To notify SUNY agencies of the new Deduction Code 536 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by an elected six-member Common Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75