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Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321State Agencies Bulletin No. 1564.1
… Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for deferred compensation contributions in a … is placed on workers’ compensation leave for a period of time in which they have already contributed to the NYSDCP, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls … The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Westport Central School District – Internal Controls Over Payroll (2014M-013)
… District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Escalation – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalationArea #12 – Information Technology Contingency Planning – Information Technology Governance
… disruption are collectively referred to as IT contingency planning. An unplanned IT disruption involving the corruption … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local … reduce the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningShenendehowa Central School District – Claims Processing (2016M-137)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $163 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Saratoga County Water Authority – Water Charges (2016M-357)
… facilities for the benefit of the municipal and commercial customers. The Authority is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount … Several projects did not include a cost-benefit analysis. Project documents, such as signed leases, and one project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRipley Central School District – Payroll and Leave Accruals (2021M-53)
… percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling approximately 250 hours or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsWynantskill Union Free School District – Payroll (2016M-66)
… The Wynantskill Union Free School District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66South Orangetown Central School District – Claims Processing (2016M-104)
… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $86 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… to the proposed sale of a VFA truck for $3,000 without permission. His charges were limited to the $2,950 gas theft. …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guilty