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Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 30, 2015. Background … Board of Education. General fund appropriations for the 2015-16 fiscal year were approximately $25 million. … a cumulative operating surplus of almost $2.5 million for the five-year period. Key Recommendation Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… was to examine the District’s claims auditing process for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $54.7 million. … are audited in a timely manner, properly supported and for legitimate District purposes. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background … with approximately 460 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $10.2 million. … Key Recommendations There were no recommendations for this audit report. …
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)
… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …
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)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
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)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …
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)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …
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)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. … Court fines, fees and surcharges were properly accounted for and the Court’s computer system was not used to generate …
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)
… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. … is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Enterprise Charter School - Procurement (2019M-06)
… with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and …
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)
… Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points … may not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP …
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)
… - pdf] Audit Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The … Determine whether meal travel and conference expenditures were reasonable …
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)
… adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. … Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility of … are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid for …
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)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the … valued at $3,623. Key Recommendations Implement procedures for maintaining leave accrual records and ensure that …
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
… receives a one-time payment of a specific amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled to a … is in reply to your inquiry concerning the requirements for compensating a village police chief under General …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … (remedies to enforce agreement with highway superintendent for repair and improvement of town highways) HIGHWAY LAW, … may construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, …
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
… that were listed in stress last year. "While it is welcome news that so few school districts across the state have been …
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-payserv