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Southampton Union Free School District – Special Education Claims Processing (2016M-200)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process within the Pupil … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the … procedures in writing, including those that apply to the Business Office and those that are specific to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claims

Lake Placid Central School District – Claims Auditing (2016M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … Findings The Business Manager prints signed checks prior to the claims auditor’s audit and approval of the … claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Chatham Central School District – Financial Condition (2015M-161)

… a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161

Greece Central School District – Retiree Health Insurance (2016M-54)

… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Liberty Central School District – Financial Operations (2016M-25)

… financial operations for the period July 1, 2014 through November 30, 2015. Background The Liberty Central School … reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower … by all State agencies and public authorities that transact in the SFS. Taxes Personal Income Tax Consumption and Use …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Library officials did not use competitive methods when procuring goods and services that were not subject to …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials

… are not work-related from the calculation of the average number of days worked per month. Below are examples of … Integrity Bureau . Appropriate Time Answering constituent phone calls Attending municipality-sponsored events …

https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activities

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… policies and procedures for Company members to follow when using the card. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

West Niles Fire Company – Financial Activities (2017M-205)

… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205