Search
Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCarle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… period July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and … 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Enterprise Charter School - Procurement (2019M-06)
… not: Always obtain competitive pricing in compliance with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School received the awarded New York State Office of … quotes or requests for proposals when required, review all quotes received and publically advertise to meet …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … records for 27 members did not sufficiently support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… were reasonable. Key Findings The District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform … insurance accounts. Attempt to recover premiums paid for deceased enrollees from the health insurance provider. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials … Southold Union Free School District Leave Accruals 2018M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Opinion 2007-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … subordinate officer in a specific amount, to be paid in a single lump sum at the conclusion of the one year period. The … to the next subordinate officer here is to be paid in a single lump sum and not in “fixed periodic” amounts, it would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… It has been held that the town supervisor may not make any payment for highway repairs and improvements in the absence …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed … in stress last year. "While it is welcome news that so few school districts across the state have been classified as in fiscal stress, school officials should remain vigilant and carefully …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… R (Retired) and D (Deceased). Any time an employee is removed with a certain Employee Status, L (Leave of Absence), … service. An employee on a Leave of Absence is completely removed from paid status. An employee on a Leave with Pay …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District , Hamburg Central … original scope. Also, the board president did not approve all change orders and allowance disbursement forms, as … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed … of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam … accounting records and financial reports were accurate. Lockport Housing Authority – Executive Director’s …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits