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Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County … There were no recommendations as a result of this audit. … FayettevilleManlius Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating … $15 million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a … Longwood Central School District’s residents. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Gloversville Public Library – Claims Processing (2014M-81)
… 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … Key Recommendation Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston … the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Other Bulletin No. 14
… pay period. Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the last day of the above pay period. … not defined above) with an Employee Status of Active or Leave with Pay any time during the above pay period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityState Agencies Bulletin No. 927
… 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1062
… the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation (PEF) provide … as follows: Current Code Update to 0001 0001 if the new salary is below Job Rate 2011 if the new salary is equal to Job Rate 0003 0001 if the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1062-april-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1366
… compensation leave effective on or after the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the beginning of Institution Pay Period … Compensation contributions are not withheld during periods when the employee is receiving payments while on a workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and … the Town pursuant to a written agreement. The Department is governed by a Department President and a five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… that bank balances are correctly reconciled to District account balances. … Greenville Fire District 1 Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Florida Union Free School District – Information Technology (2017M-146)
… information (PPSI) have not been developed. The District does not have service level agreements for services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should determine …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235