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Schroon Lake Central School District - Claims Auditing (2019M-97)

… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Taconic Hills Central School District – Financial Management (2019M-155)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Town of Bovina - Records and Reports (2019M-200)

… accounting records. Provide accurate and timely budget-to-actual and other financial reports to the Board. File AUDs in a timely manner. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

Moravia Central School District - Fuel Inventory (2019M-183)

… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Town of Hadley – Claims Auditing (2015M-198)

The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2014 through June 30 2015

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Hornell City School District - Financial Management (2019M-38)

… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

Accounts Payable Advisory No. 43

… Used to be X.3.A.3 X.4 Vendor Records New section to give detail on various items included in vendor records X.4.A Identifying Information New section giving detail about important parts of the “Identifying Information” … X.4 - Used to be X.4.B.1 X.4.B Address New section giving detail about important parts of the address tab of a vendor …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-more

New York State Comptroller DiNapoli Statement on DACA

… DACA and will be robbed of their opportunity to work and live without fear of deportation. Today's announcement is a …

https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-daca

Tompkins County – Solid Waste (2014M-336)

… Purpose of Audit The purpose of our audit was to determine if performance measures were … is located in the Southern Tier and has a population of approximately 101,500. The County is governed by a …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336

Frontier Central School District - Procurement of Professional Services (2018M-98)

… Frontier Central School District Procurement of Professional Services 2018M98 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

Village of Scottsville - Financial Management (2018M-75)

… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Full- and Part-Time Service Credit – Article 14 Benefits

… a participating employer, we calculate your retirement service credit by subtracting your beginning date of … State’s annual minimum wage for your full career in public service. “Full-time” is defined by your employer, but must be at least six hours per day, for a five-day week. Part-Time Employment …

https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-credit

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… insurance billings. Ensure the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for … Ensure that comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover … health insurance provider. Establish adequate segregation of duties within the College’s payroll process. Ensure that …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Village of Avon - Board Oversights and Professional Services (2018M-30)

… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)

… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … the Town Assessor is properly administering select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163

Brighter Choice Charter School for Boys - Payroll (2018M-139)

… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139

Bath Central School District - Online Banking (2018M-79)

… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79