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Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank … the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. Prepare bank reconciliations. Issue receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mMalone Central School District – Payroll (2017M-278)
… of Audit The purpose of our audit was to determine whether employee salaries and wages were accurately paid during the … District officials for establishing a well-designed system for processing payroll to ensure employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cairo-Durham Central School District – Information Technology (2017M-246)
… and Rensselaerville in Albany County. The District, which is governed by an elected nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Special Accidental Death Benefit – Police and Fire Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitHarborfields Central School District – Claims Processing (2016M-38)
… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Special Accidental Death Benefit – Career Plan
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… control and other related land-use issues. The District is governed by an appointed five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andBethlehem Central School District – Credit Cards (2017M-41)
… of Audit The purpose of our audit was to determine if District credit card claims were adequately supported, … prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. Background The Bethlehem Central School District is located in the Towns of Bethlehem and New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … residents. The results of our audit and recommendations have been discussed with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Accounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore … 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. … four elementary schools with approximately 2,190 students, is governed by an elected seven-member Board of Education. … by an authorized contact person stating that the vendor is the only source for the given product and that such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in … time to time, the GASB will issue statements prescribing new or revised accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCohoes Public Library – Governance and Operations (2015M-259)
… December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes … The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. … with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17