Search
Hammond 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-398Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …
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)
… District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
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)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
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
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
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 accordance with the law. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
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)
Pittsfield Volunteer Fire Department Cash Receipts and Disbursements 2016M310
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)
… Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key … Ensure that user access rights in the accounting system and housing software are limited to only those functions …
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 with all applicable federal laws rules and regulations e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionDeer 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
… Review the report and determine the action(s) required to reduce the number of incumbents (paid employees) in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLindenhurst Union Free School District – Collections (2024M-24)
… officials did not ensure that funds collected from all recreational and educational programs were properly … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
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)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s … Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information … Report in the SFS, adjust expenses as necessary, and then submit the expense report for approval. *Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsOperational Advisory No. 3
… You are reminded to review the budget check status field after the budget check to ensure that the transaction is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderVested Retirement Benefit – Regional State Park Police Plan
… eligible and wish to receive your benefit. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The date you are … year of service credit. The benefit is payable for life, and you may elect one of several pension payment options to … to file a retirement application when you become eligible and wish to receive your benefit. 1 Updated 5/22 …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit