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Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … $113 million. Key Findings We found 36 transportation employees were paid 741 hours, totaling approximately … We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150State Agencies Bulletin No. 1992
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsCayuga County Community College – Information Technology (2013M-291)
… and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead assign …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsMoravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County … cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, … the Town of Pinckney in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Jamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … schools with approximately 5,000 students and is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… 15% of budgeted appropriations for 2013-14, or almost four times the 4 percent statutory limit. The District’s sick …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… When one agency incurs an expense for another agency from one of their governmental funds, the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsThurston Fire Company – Board Oversight (2016M-429)
… The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded … and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The … operates 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices