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Minerva Central School District – Payroll (2016M-18)
Minerva Central School District Payroll 2016M18
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through … District officials sufficiently reviewed and approved separation payments, but they have not developed written … policies and procedures to formalize the processing of separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Vacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with … was signed and language specifically vacating that DRO. In addition, a Vacating Order served after retirement cannot … DRO, the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is … Nassau County Board of Cooperative Educational Services Claims …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… 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/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent of … City excluded seasonal employees and new hires starting in June or after from SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… hires at the Highway Department who started after April’s scheduled session from SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Agencies Bulletin No. 1973
… that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background In accordance with … overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesCortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Lloyd - Information Technology (2019M-36)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training … Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395