Search
Downsville Central School District – Claims Auditing (2022M-134)
… payment. Key Findings The Board and District officials did not always ensure claims were properly audited before … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 claims, … $13,613 which had previously been paid. Officials did not obtain the minimum number of quotes for nine claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, … three quotes as required, and District officials did not always retain the necessary quote documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … reserve – were more than the potential costs and had not been used for their established purposes since being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … that result in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the general …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58CUNY Bulletin No. CU-158
… Purpose To provide instructions for processing payroll deductions for a new option of continuous giving and … for deduction code 897, United Way of CUNY, into the payroll system on the employee's General Deduction Data … should not enter a deduction end date for these employees. Calendar Year 2003 Program - Agencies should enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-158-cuny-campaign-2003Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and … fund balance to help finance operations that generally was not used. Unrestricted fund balance exceeded the legal limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… and that money is adequately safeguarded. Key Findings The bylaws provide limited guidance to enable Department … officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements … such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … bail for 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The Board did not conduct the required annual examination of Court records …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation … Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine if summer …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20State Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier … (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … reimbursement claims were paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims contained supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … percent of employees tested and the nine Board members did not complete the annual SHP Training. Additionally, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTown of Wolcott – Information Technology (2020M-126)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … was overstated by approximately $4 million. The City did not perform internal audits or establish a fund balance …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … from the Towns of Dannemora, Ellenburg and Saranac in Clinton County. The District is governed by an elected … the 36 disbursements for claims that we reviewed, two were not audited or approved by the Board. During the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Real Estate Advisory Committee
… Chief Operating Officer Ciminelli Real Estate Corporation JoAnn Hanson President and Chief Executive Officer Church …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTravel Advisory No. 3
… Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The … their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … common carrier ticket(s) (e.g., airplane, train) and does not fully use the ticket(s) within one year, the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update