Search
Brentwood Public Library – Leave Accruals (2018M-26)
… August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. … records and ensure that accurate leave accrual information is maintained and monitored. Review all Business Office …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key Findings Real …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has approximately 1,170 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … January 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured … which has approximately 140 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211City of Albany – Payroll (2015M-110)
… employees work their required weekly hours in accordance with their collective bargaining agreement. … City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110CUNY Bulletin No. CU-273
… and Agency Shop Fee increase Affected Employees Employees in the following Bargaining Units: SB, SE, SM, SP, SU, SV, SW, SX and SZ Effective Date Paychecks dated … Security Specialist SM $28.40 Stockworker – Level 1 SU $18.36 Stockworker – Level 2 SZ $20.35 Supervisor of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … needs. Ensure that reserve fund policies outline the need for established funding levels and the conditions under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period … Prepare adequate cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Alternative and Out-of-Service Death Benefits – State Police Plan
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The … year totaled approximately $146 million. Key Findings Not all claims contained the required quotes, bids, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding The energy performance contract is … the four year construction period that were not included in the original contract. We project BOCES will realize an …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83