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Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Canandaigua City School District – Procurement (2022M-141)
… approval and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Clinton Central School District – Payroll (2017M-252)
… Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 students, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Operational Advisory No. 24
… XV - End of Year . Please visit the Agency Calendar to see important fiscal year end dates and deadlines. Please … and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraAvoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… $44 million, and were funded primarily with real property taxes and State aid. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … approximately $313 million. Key Finding BOCES officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … from 26 providers paid $1.08 million and found, except for minor exceptions which we discussed with District officials, … methods. We tested all purchases that required three written quotes totaling $224,086 and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Accounts Payable Advisory No. 50
… Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by … before it is due. Every agency should have a process in place to ensure accounts payable staff take the maximum … rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and … Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCUNY Bulletin No. CU-285
… 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insurance