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City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. … City has entered into two power purchase agreements and lease agreements with a solar company that provides …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Windsor Central School District – Cafeteria Operations (2016M-130)
… July 1, 2014 through February 23, 2016. Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four … Windsor Central School District Cafeteria Operations 2016M130 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… July 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services … Nassau County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services … Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMorristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
… in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is … claims processing function that allow claims to be audited in a timely manner and ensure the claims are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.6 …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, … officials sufficiently reviewed and approved separation payments, but they have not developed written policies or … and procedures to formalize the processing of separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Hillsdale – Justice Court Operations (2014M-312)
… Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and accountability analyses and review … that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Eggertsville Fire District – Financial Activity (2017M-27)
Eggertsville Fire District Financial Activity 2017M27
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27State Agencies Bulletin No. 259
… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are Bargaining Units 06, 13, 18, 34, 40, 46, 52, 66, 76, 77, 86, and 96 are … Additional Bargaining Units now eligible for deduction code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378State Agencies Bulletin No. 1973
… State Agencies Bulletin No 1973 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesComptroller DiNapoli Releases School Audits
… without a valid purchase order, committing the district’s funds without proper authorization. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" … because, when conducted effectively, it can identify claims that have violated or bypassed purchasing and other … offices is located at the end of this publication. Please contact the regional office for your locality with any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77