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Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… approximately $61.5 million. Key Findings Two tuition reimbursement claims were paid even though tuition was not …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionVillage of Green Island – Water Fund Financial Condition (2015M-237)
… The Village of Green Island is located in Albany County and has a population of approximately 2,600. The Village is … budgeted appropriations were approximately $3.1 million and water fund appropriations were $637,125. Key Findings The … deficit, aging infrastructure or repayment of interfund loans. Key Recommendations Develop a financial plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Chester Union Free School District – Information Technology (2021M-107)
… - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed … Determine whether Chester Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107State Agencies Bulletin No. 1885
… for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… Key Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Jefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … 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-42Town 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. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger … 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. … District officials did not meet their technical goals for the first year of their five-year strategic plan. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMedina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax … appropriate parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Village of West Haverstraw - Summer Program (2019M-146)
… Audit Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Operational Advisory No. 36
… been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any … not be available in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes