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Newcomb Central School District - Claims Audit (2023M-159)
… to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and approved before payment. Because claims were not properly … that improper or unsupported payments could have been made and may not be detected and corrected. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… Determine whether City of Watertown (City) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of … to ensure the SHP Training was completed by all employees and the City’s training completion records were unreliable. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Payroll Improvement Project Bulletin No. PIP-008.1
… This Bulletin Supersedes Payroll Bulletin PIP-008 Purpose: The purpose of this … in New York State. A program has been developed and will run daily to determine which job should be marked Primary. … was not renamed according to instructions provided will be deleted. Queries are not recoverable once they have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Unified Court System Bulletin No. UCS-296
… various agreements between the Unified Court System of the State of New York (UCS) and the affected bargaining units … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsTown of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million … Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic farming is not a fad, but a … … Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkCost-Saving Ideas: School District Auditing – External Auditor
… It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State Comptroller … Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsManagement of General School Funds (Follow-Up)
… Kennedy Educational Campus staff with adequate oversight and training and that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followRailroad Bridge Inspection Program (Follow-Up)
… monitoring whether the railroads complied with its bridge and inspection reporting requirements and made recommendations to improve the Department’s … the Rail Safety Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followState Agencies Bulletin No. 1353
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … participated in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … OSC will process CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The … websites that are unrelated to their District duties and violate the acceptable use policy because the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … the misappropriation of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the Steuben … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsTown of Stratford – Supervisor’s Records (2013M-11)
… The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member … which consists of the Town Supervisor (Supervisor) and four Council members, governs the Town. The Town’s … year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which were funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either … submitted to OSC. Business Units should also follow the online process identified in Section 5 - Agency Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… reserve funds. However, the annual report prepared by the Business Administrator does not include a summary statement. … needs of the District. Key Recommendations Ensure that the Business Administrator includes a summary statement of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town … establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146