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Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… - pdf] Audit Objective Determine whether Tuxedo Union Free School District (District) officials ensured employees’ … corrective action. … Determine whether Tuxedo Union Free School District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Schroon Lake Fire District – Cash Disbursements (2017M-9)
… budget totals $335,000. Key Findings The Treasurer did not always accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Jefferson Central School District – Fund Balances (2015M-236)
… long-term plans for reserve balance levels or usage. The reserves for retirement contributions, compensated absences … plans for the District’s unrestricted fund balance and reserves. Review all reserve balances and transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 … information is communicated to the individual responsible for maintaining the inventory list as items are acquired, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesGreenville Fire District #1 – Board Oversight (2014M-376)
… 2014 totaled $317,350. Key Findings District budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior to Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementVillage of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Police Bulletin No. SP-151.1
… a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New … changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282State Agencies Bulletin No. 1952
… Leave or Workers’ Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to Military Leave or Workers’ Compensation Leave … either the ratification date or payment effective date are not eligible for the PEF Nurse Uniform Maintenance Allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1939
… annual amount, and to provide instructions for increases not processed automatically. Affected Employees All … Pay is completed, the following Control-D report will be available for agency use: NHRP703 Mass Salary Additional Pay … agencies must submit transactions for employees who were not eligible on the effective dates 09/30/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Town of Greig – Long-Term Planning (2023M-13)
… complete report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Hubbardsville Fire District - Board Oversight (2018M-107)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s … audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Averill Park Central School District - Payroll (2018M-255)
… and wages are paid accurately. The Superintendent was not always certifying payrolls prior to the Treasurer … deposits. Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … Board of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s … employees must be fingerprinted before they are authorized to work in a school in New York State." We requested …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Newfane – Supervisor's Financial Records (2017M-7)
… without providing sufficient oversight. The Supervisor did not provide monthly financial reports to the other Board … was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7