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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOverview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1511/overviewTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOverview – Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; …
https://www.osc.ny.gov/retirement/publications/1513/overviewBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … plan to implement corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Savona – Board Oversight (2015M-328)
… and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or provide sufficient mitigating …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal … 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has … to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBoquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterInternal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-control