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Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … million. Key Finding District officials have taken actions to reduce the school lunch fund’s dependence on the general fund to support operations by becoming a federally funded Summer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established effective internal … Catskills BOCES, which provides educational services to students from 19 component districts, is governed by a … and any significant differences resolved and reported to the appropriate level of management. … Otsego Northern …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMinerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco 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-230Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There were no …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Vacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the … Order served after retirement cannot change any pension payment option election required by the prior DRO. If an … court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The … there are no recommendations. … 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)
… 31, 2013. Background The Remsenburg-Speonk Union Free School District (District) is located in the Town of … for this report. … RemsenburgSpeonk Union Free School District Claims Processing 2013M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit city statewide glens …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Village 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 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… SHP Training. Additionally, the Town excluded new hires at the Highway Department who started after April’s scheduled …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Agencies Bulletin No. 1973
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesVillage of Mayville – Online Banking (2020M-150)
… to ensure transactions are secure. The Board did not adopt a written online banking policy or implement adequate … to monitor and control online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Westfield - Real Property Acquisition (2019M-119)
… $361,000 acquiring property for historical preservation. At the time of purchase, the property had an estimated full …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185