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Town of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … did not: Maintain a complete and up-to-date equipment inventory. As a result, the Board may not be able …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareAbout NYSLRS
NYSLRS the New York State and Local Retirement System combines the Employees Retirement System ERS and the Police and Fire Retirement System PFRS
https://www.osc.ny.gov/retirement/about-nyslrsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, … protection and emergency services. Budgeted appropriations for 2014 totaled approximately $360,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171West Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… adequate oversight of the Company’s financial activities for the period January 1, 2016 through August 31, 2017. … in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is … Profit and loss (P&L) statements were not prepared for fundraising events held in 2016 with revenues totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190State Agencies Bulletin No. 739
… Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary Group Life Insurance. OSC Actions OSC will … Code 537 . The vendor will submit all transactions for enrollments, cancellations, and/or changes on a weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures … purchasing policy and procedures that provide guidance as to when items must be competitively bid and when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVillage of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure … Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25State Agencies Bulletin No. 1973
… purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers Presentation Balance of Contract Worksheet - Administration Balance of Contract Worksheet - Institution The Certification Process …
https://www.osc.ny.gov/state-agencies/payroll/training