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Bath Central School District – Reserves (2016M-401)
… Key Recommendations Develop a written policy that indicates the amount of funds to be reserved, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Schenectady City School District – Math Workbook Inventory (2023M-65)
… workbook (workbook) inventories and ordered workbooks as needed. Key Findings District officials did not maintain … student) of workbooks that cost $143,036, which were not needed during our audit period. Officials did not maintain a … workbook workbook inventories and ordered workbooks as needed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District does not have written policies or … access rights to the District’s financial software system. Key Recommendations Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… and accurate inventory of information technology (IT) assets. Key Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be assured that these assets are adequately accounted for and would be detected if …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage … Travel (AC 160-S) and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the … activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws to include detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software and accounting … oversight of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160IX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance … see 45CFR 92.42). Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionBolivar-Richburg Central School District - Financial Management (2019M-17)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152State Agencies Bulletin No. 180
… Employees Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined full-time equivalent (FTE) on their Job Data panels exceeds 100%. Effective Date … CYF, CYP, LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLindenhurst Union Free School District – Collections (2024M-24)
… District (District) officials ensured that funds collected from recreational and educational programs were properly … District officials did not ensure that funds collected from all recreational and educational programs were properly … We reviewed $311,876 collected by the business office from five District recreational and educational programs and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition … to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling … were adequately prepared, calculated and issued to the school districts of origin for all eligible nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingState Agencies Bulletin No. 1561
… agencies that the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members is $15,721 for fiscal year 2017-18. Affected Employees Employees who are … Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 Background In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 1479
… agencies that the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members is $15,608. … of previous year. Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y Effective Dates … agencies that the pensionable overtime earnings limit for Tier 6 Employee Retirement System ERS members is $15608 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employees