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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 … Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and …
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
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay period, such that part-time employees are counted based on the number of hours worked. For example, … at 50 percent time would also equal one FTE. These figures are based on regular hours worked and do not include …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardOverview – Special 20- and 25-Year Plans
… the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE period. In some cases, restrictions may apply (see Restrictions and …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewPenfield Central School District – Procurement (2022M-76)
… that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was …
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
… salaries and/or applicable CBAs and that leave time is accrued in accordance with contracts and CBAs. Segregate …
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)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
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)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …
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)
… 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank … which $214,871 were highway fund expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial …
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)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
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
… Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 … Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course Certified Through: … Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: 139 Lafayette Avenue, P.O. Box …
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
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewChallenging a Determination – Special 20- and 25-Year Plans
… Bureau or call us at 866-805-0990. … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
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)
Determine whether Hancock Central School District District 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-208