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Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the Board … outlining the actions to be taken when loans are delinquent and other terms of the agreements are not met. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… complete report - pdf] Audit Objective Determine whether employees received proper wages and overtime payments in … terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper approvals and two …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Sidney Central School District - Financial Management (2019M-243)
… financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Eaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Lyons Central School District – Payroll 2022M-71
… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Webster Public Library - Board Oversight (2018M-125)
… financial information, including details of private funds. Library officials agreed with our recommendations and … planned to initiate corrective action … Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over … as a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller … Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesSocial Security Adjustment – Article 14 Benefits
… is determined using your wages for service with a public employer for which you received retirement credit. The …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentFull- and Part-Time Service Credit – Regional State Park Police Plan
… on the day you begin employment with a participating employer and work on a full-time, continuous basis, we …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… on the day you begin employment with a participating employer and work on a full-time, continuous basis, we …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditOmnibus Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Text Status … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsLong Beach City School District – Controls Over Cash Receipts (2016M-145)
Long Beach City School District Controls Over Cash Receipts 2016M145
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145State Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for … 05/02/02. OSC Actions OSC will automatically insert a row to inactivate direct deposit when an employee has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62XV.9 Revenue Classifications – XV. End of Year
… received no later than the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may not provide OSC … time to conclude its review prior to the beginning of the SFS blackout period. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsFort Plain Central School District - Claims Audit Process (2018M-50)
… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50