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Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured … 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer … Village of Frankfort User Charges 2014M117 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBelleville-Henderson Central School District – Financial Condition (2016M-46)
… the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in … which operates one school with approximately 475 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers Presentation Balance of Contract Worksheet - Administration Balance of Contract Worksheet - Institution The Certification Process …
https://www.osc.ny.gov/state-agencies/payroll/trainingBecoming Eligible for a Benefit – En-Con Police Officers Plan
… you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitHaldane Central School District – Information Technology (2021M-84)
… a result, the District has an increased risk that it could lose important data and suffer serious interruption in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Retirement System Membership – Special 20- and 25-Year Plans
… new employees into PFRS when their employment begins. Special Plan Coverage Your plan is listed in your Member … 9, 2010, through December 31, 2014: You are covered by the special plans in this booklet, if: Your employer has adopted … 2009, and January 8, 2010: You are covered by one of the special plans in this booklet, if: Your employer has adopted …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipIroquois Central School District - Financial Management (2018M-102)
… as required by the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk … Review the overpayments identified in this report and seek reimbursement, if necessary. Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59South 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-10East 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-78New GASB Standards
… to GASBS 16 and requires the State to consider other types of compensated leave such as holiday, parental and jury duty … personnel from each reporting entity. The cooperation of all reporting entities staff to ensure proper enrollment … Lease Period Early Termination Period Lease Extension Use of Underlying Assets Fiscal Funding Clause Making a …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsPutnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … an adequate password security policy to address password requirements. Create secondary user accounts for the IT system for three employees whose job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Accounts Payable Advisory No. 56
… Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks and … This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188