Search
Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine … and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36CUNY Bulletin No. CU-277
… Purpose To explain procedures for processing the December 2006 … Practitioner Background The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 27, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentService Retirement Benefits – Special 20- and 25-Year Plans
… for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Albany County – Sexual Harassment Prevention Training (S9-23-05)
… who completed the training or ensure everyone who should have completed the training did so. Of the 315 total … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of … to the Village’s asset list because the asset, purchase invoice and/or asset list did not contain specific …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Fire Department (Department) officials ensured financial activities were properly recorded and reported and funds were … Key Findings Department officials did not ensure financial activities were properly recorded and reported and funds were … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Nissequogue – Information Technology (2015M-31)
… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… Establish Medicaid claim policies and procedures or ensure that sufficient documentation was maintained for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170