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Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsClarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDepew Union Free School District – Investment Program (2023M-77)
… – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions through the use of computer-assisted auditing techniques for the period July … Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
The reporting of depreciation is required for the governmentwide financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately … The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town … to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Town) Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … the auditor. IT assets valued at $11,397 were not included on the inventory list and could not be located. Key … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … Key Recommendation Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118CUNY Bulletin No. CU-705
… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changes2021 Financial Condition Report – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … financial, economic and demographic information in an easy-to-understand format. Read More … Provides citizens with an …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… bulletin is to notify agencies of an automatic union dues increase. Affected Employees SUNY employees represented by … 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP … as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we examined disbursements totaling $287,210 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of North Elba – Cash Collections (2020M-49)
… in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277