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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, … operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Accounts Payable Advisory No. 47
… to pay the vendor with a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useApplying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … will be processed more quickly if your service credit is in order. Records we need to verify your service will be …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a … related to a single master contract. Business Units should not split invoices to reference separate Master Contract IDs; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWells Central School District – Financial Condition Management (2017M-70)
… officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70City of Jamestown – Financial Condition (2016M-298)
… 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … recorded and reported in the general fund. … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in … operates four schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, … which operates one school with approximately 395 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceTown of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Stephentown – Records and Reports (2012M-209)
… to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of … of four council members and the Town Supervisor, and is responsible for managing Town operations and overseeing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for capital projects … approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding … completed capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Overview – Information Technology Contingency Planning
… planning specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104State Agencies Bulletin No. 147
… code Affected Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of whom …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m