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Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of … Stockbridge Valley Central School District Payroll and Leave Accruals …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … Recommendations Consider revising the procurement policy to require District officials to award professional service …
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)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through … is governed by a five-member Board of Trustees who are appointed by the Village Board of Trustees upon …
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 procedures for … the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. Background The … Village of Attica Justice Court 2014M30 …
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)
… [read complete report - pdf] Audit Objective Determine whether School officials used …
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)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
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)
… 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 require proof of attendance at conferences. Key …
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)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll … Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility … comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid …
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
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
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-orderEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH … working and receiving payment per the applicable laws, rules and regulations. Leave of Absence/Leave with Pay: If an …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservSelected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCorcraft's Textile Procurement Practices
… and performance. Key procurement personnel include an Assistant Director of Operations, a Purchasing Supervisor, a Quality … Services: Seventeen Years of Fraud by the Former Director of the Department of Correctional Services' Food …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic … To determine whether the New York City Department of Information Technology Telecommunications DoITT has …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domains