Search
Dolgeville Central School District – System Access Controls (2016M-265)
… 2016. Background The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury … operates three schools with approximately 920 students, is governed by an elected seven-member Board of Education. …
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
… and Budget (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of … of FTEs. See data download for more information. … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardLyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District accurately … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …
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 establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
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)
… overages in the Justices’ bank accounts and distribute the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible Justice’s account … Village of …
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)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
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)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit …
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)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and …
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)
… students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed … policies addressing electronic banking transactions and District officials have not developed written procedures … Although the District has an agreement with each bank and all three banks offer various security controls such as …
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
… certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire … of taking office. Contact the following approved providers for scheduled trainings offered: Association of Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… complete report - pdf] Audit Objective Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mChallenging a Determination – Special 20- and 25-Year Plans
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationState Agencies Bulletin No. 296
… 1g - Fields for FEDERAL TAX Attachment 1h - Fields for STATE TAX Attachment 1i - Fields for LOCAL TAX Attachment 1j … 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA … Revised Data Capture Files NHRP 716 and NHRP …
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)
… of District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, … Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable NRT … year. While officials informed District taxpayers about contract renewals, tuition rates and total expected revenue, …
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)
… did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable … the energy supply company (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. … and compare benchmark rates before entering into a contract for the supply of natural gas. Except as specified …
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)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58