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Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265IX.2.A Acronyms – IX. Federal Grants
… Enterprise Services Automation FGA Federal Grant Award FCS Food and Consumer Services FNS Food and Nutrition Services GAD Grant Award Document GAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOverview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewPenfield Central School District – Procurement (2022M-76)
… with District policies, statutory requirements and good business practices. Key Findings District officials did not … with District policies, statutory requirements and good business practices. District officials could not support they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lyons 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-71Village of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Old Westbury – Justice Court (2017M-64)
… 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected … and documented. Identify the source of the overages in the Justices’ bank accounts and distribute the funds as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Islip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made … Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overFire District Information: Fire District Training Providers
… training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved … Association of Fire Districts of the State of New York Website: https://afdsny.org/ Contact: Cathy DeLuca, Event … 6/3/2027 Association of Fire Districts - Capital Area Website: https://cafda.net/ Contact: Thomas J. Rinaldi, …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… start and end times were documented on the time sheets in accordance with the overtime policy. The Superintendent … specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with … prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mOverview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… complete report - pdf ] Audit Objective Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Brushton – Fiscal Oversight (2014M-235)
… Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board with complete and … including all cash balances, a budget status report and bank reconciliations accompanied by the bank statements. Ensure that the Clerk-Treasurer files the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235