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Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District … activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. Background The Voorheesville Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance … 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public … OnondagaCortlandMadison Board of Cooperative Educational Services Managed Technical Support …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalState Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . … in certain combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of military service. This new after-tax … To provide processing instructions for Deduction Code 648 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxFranklin-Treadwell Fire District – Disbursements (2021M-16)
… officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Berkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Moriah - Leave Accruals (2019M-168)
… maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ … We reviewed 15 employees’ leave accrual records during the audit period and found that none were accurately … totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances were overstated by …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not … and approve 301 claims totaling more than $6.1 million before payment during the audit period. Did not sign the … Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. Conduct a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Cortland County – Public Water Supplies (2016M-318)
… May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with … reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… charged to your Business Unit are correct. It will alert your staff to errors that may have been made when the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsKeene Central School District – Transportation State Aid (2021M-63)
… did not properly file for transportation aid for seven buses. However, after we identified the risk of lost aid, the … and submitted State aid applications for five of these buses and indicated she will file for the remaining two. … appropriate State aid applications for the two remaining buses identified in this report. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together … This account code is used for both the withholding and release of monies to the payee. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… whether University Preparatory Charter School for Young Men (School) officials accurately compensated … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated employees …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Ticonderoga – Capital Project Management (2023M-38)
… provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects activity for eight projects reviewed, with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the 6,077 hours of leave time used by these employees was …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Service Retirement Benefit – State Police Plan
… their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitState Agencies Bulletin No. 1888
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseSoftware Management (2015-MR-3)
… of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3