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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible … yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 2117
… deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 322
… Fiscal Year 2002 - 2003 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last … that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been … may commence entering actions that have an effective date in, or prior to, payroll period 5 lag/6 current on Friday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesPatient Safety Center Activities and Handling of Revenues
… and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who … for PSC-related activities. In some cases, Legal allows payment plans for penalties but does not monitor respondents’ …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Comptroller DiNapoli Releases School Audits
… future operating and capital needs. Wantagh Union Free School District – Financial Application User Access …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
The Board must provide oversight to ensure financial operations are properly managed This includes ensuring comprehensive records are maintained duties are appropriately segregated or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 1166
… new earnings code is ONLY to be used for this purpose; any other adjustments should be entered using the appropriate … & Naval Affairs BU47 Hourly employees with a rate less than $7.50. Seasonal employees paid on an hourly basis in the … and Community Supervision (10XXX), Office of Children and Family Services (25000), Office of Mental Health (50XXX) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special … a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and timely and are …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have … when the applicant can demonstrate that the work could not have been reasonably anticipated prior to the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsArea #1 – IT Policy – Information Technology Governance
… covering in IT policies include but are not limited to: Password Security – This should establish expectations for IT administrators configuring password settings and for users selecting passwords. It should communicate current industry standards for password security, and define any requirements related to, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required by … maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for making … Responsible for handling Appointments, Leaves, Addl Pay begin and end. Yes Payroll Deductions - Benefit …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices. The Justices’ … monthly bank reconciliations and accountabilities. Justice Engle had an overage of $4,370 at the end of our … Report and send the amount of the overage to OSC’s Justice Court Fund. Provide adequate management oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectIslip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236