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Piseco Common School District – Claims Auditing (2015M-230)
… elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 … officials established effective procedures to ensure that claims are adequately documented and supported, are for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… $40.1 million. Key Findings The Board has not adopted a payroll policy. The Board did not formally adopt its … health insurance. Key Recommendations Establish and adopt a written payroll policy. Formally approve employee compensation and benefits and ensure that letters of employment clearly evidence this approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitWest Hempstead Water District – Life Insurance (2016M-393)
… the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July … in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by an elected … and consult with District counsel to take steps to ensure that all insurance policies are permissible. …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. The Village is governed by … officials have established adequate procedures to ensure that claims are sufficiently documented and supported, are …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… million. Key Finding District officials have established a comprehensive purchasing policy and procedures that provide guidance as to when items must be competitively … bid. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesTown of Stuyvesant – Procurement (2017M-54)
… officials were unable to provide documentation showing that they sought competition for professional services. Key … Amend the procurement policy to require the use of a competitive process when procuring professional services. Use a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Italy – Multiyear Planning (2017M-53)
… The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by … million. Key Findings Town officials have not established a multiyear financial or capital plan. Town officials have … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected by the boards of its component school …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by … million. Key Findings The Board routinely adopted budgets that did not provide sufficient revenues to fund expenditures … on using unrestricted funds to finance operations. Develop a comprehensive multiyear financial and capital plan for each …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Hillsdale – Justice Court Operations (2014M-312)
… governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed … the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Accounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsUnified Court System Bulletin No. UCS-205
… of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplemental Insurance Program. Affected Employees Unified Court System … employees be allowed to participate in the AFLAC Voluntary Supplemental Insurance Program. Effective Date(s) … of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplemental Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insuranceLimitations – State Police Plan
… calculation may be limited based on your tier. Earnings that exceed the limitation will not be included in your …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsXV.6.B Negative Payroll Balances – XV. End of Year
… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesTown of Wolcott – Information Technology (2020M-126)
… safeguarded. Key Findings The Board did not ensure that IT assets were adequately safeguarded. The Board did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Jefferson Central School District – Procuring Services (2021M-42)
… School District (District) officials sought competition when procuring services. Key Findings District officials did … with the District. Key Recommendations Seek competition when procuring services. Ensure District officers or … School District District officials sought competition when procuring services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Depew Union Free School District – Investment Program (2023M-77)
… interest rate quotes. Over a 16-month period, officials missed an opportunity for the District to realize …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Town of Johnstown - Fuel Inventory (2019M-178)
… to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform periodic stick-measured …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Union Vale - Payroll (2018M-31)
… Review all individuals on health insurance to ensure that only eligible individuals receive benefits. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31