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Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the … 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The … which operates one school with approximately 20 students, is governed by an elected three-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick in … Greenwood Lake Union Free School District Financial Condition 2016M40 …
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)
… 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of … Westhampton Beach Union Free School District Claims Processing 2015M242 …
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)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
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)
… 1, 2012 through October 31, 2013. Background The Carle Place Water District is located in Nassau County and is … 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)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
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)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, … Town of Horicon Leave Accruals 2016M421 …
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)
… 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member Board of Trustees who are …
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)
… was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, … residents. The Village’s elected Justice presides over Court operations. Key Findings Not all Court fines, fees and surcharges were properly accounted for …
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)
… Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Enterprise Charter School - Procurement (2019M-06)
… that the School received the awarded New York State Office of General Services contract (State contract) pricing for … to meet procurement needs. Verify that the correct pricing is obtained when procuring goods or services using State …
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)
… award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy does not award points for certain activities in … a year of service. Key Recommendations Revise the LOSAP policy to be consistent with GML. Award points based on …
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)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
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)
… payroll process. Ensure that payroll registers are certified. College officials agreed with our recommendations …
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 implemented a … 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)
… Achievements The District generally complied with New York State General Municipal Law (GML) and its purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87State Agencies Bulletin No. 1983
… (Institution). OSC Actions At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will … State Agencies Bulletin No 1983 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseOpinion 2007-6
… the subordinate officer’s receipt of the increase ( see e.g . Whitman v City of Troy , Sup Ct, Rensselaer County, October 7, 2005, Ceresia, J., index …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6