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Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)

… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m

Village of Southampton – Fire Department Length of Service Award Program (2017M-59)

… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately for the period June 1, … Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. Award LOSAP points in …

https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. … audit …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)

… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture … District provides services and fund projects related to the conservation of soil and water resources, the … routinely review and update their five-year strategic plan to address new priorities as they arise. … Tompkins County …

https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental

Massapequa Water District (2014M-100)

… is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It is governed by an … life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term …

https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100

Village of Schuylerville – Procurement (2014M-228)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through … 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228

Chester Union Free School District – Information Technology (2021M-107)

… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107

Jefferson Central School District – Procuring Services (2021M-42)

… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … response letter. … Determine whether Jefferson Central School District District officials sought competition when …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42

Town of Wolcott – Information Technology (2020M-126)

… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

Tompkins County Public Library – Financial Management (2015M-250)

… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal … and other municipalities within the Library’s service area to develop a plan to either increase revenues or further reduce services and …

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

State Agencies Bulletin No. 1885

… each calendar year. The amount of the increase is based on the increase in the Consumer Price Index of the previous … may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1885 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Village of West Haverstraw - Summer Program (2019M-146)

… not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Schodack Central School District - Extra-Classroom Activities (2019M-85)

… Audit Objective Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and … action. … Determine whether extraclassroom activity funds ECA were adequately safeguarded and collections and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. … Determine whether the Town Clerk Clerk …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Medina Central School District - Reserve Funds (2019M-165)

… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Operational Advisory No. 36

… the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously … titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes