Search
Syosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. … Syosset Central School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Operational Advisory No. 15
… various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII … Advance Shortages and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – … a Cash Advance For specifics, please visit the Guide to Financial Operations , Chapter VII, Section 10 . … Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXV.9 Revenue Classifications – XV. End of Year
… received no later than the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may not provide OSC … time to conclude its review prior to the beginning of the SFS blackout period. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsState Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for inactive employees. … deposit when an employee has been inactive for three full payroll periods. The direct deposit end date will be the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145State Comptroller DiNapoli Releases School District Audits
… Central School District – Information Technology (Orange County) District officials did not establish adequate … Ripley Central School District – Financial Management (Chautauqua County) The board and district officials did not … that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… of Audit The purpose of our audit was to determine whether Company officials ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, … approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Treasurer prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… must retire directly from public employment or within a year after separating from service. The additional service … four years and ten months of service credit and you need five years to be vested, your sick leave credit can’t be used … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Lyons Central School District – Payroll 2022M-71
… officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Lump Sum Payments – Enhanced Reporting
… pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… Audit Objective Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom … action. … Determine whether Greenwich Central School District District officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringMinerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4