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Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureCanton Central School District - Claims Audit Process (2018M-186)
… approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Fairport Central School District - Payroll and Employee Benefits (2023-118)
… School District (District) officials accurately paid employees and properly calculated employees’ leave accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their … Central School District District officials accurately paid employees and properly calculated employees leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Portville Central School District - Cafeteria Collections (2018M-244)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and telephone number in SFS. … process by reviewing the BU information in the attached spreadsheet (see Tab 1 for instructions). If corrections are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateTravel Advisory No. 10
… Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in … be reported to the IRS and included in the employee’s W-2 as taxable income References: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsByron-Bergen Central School District - Procurement (2018M-157)
… always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that … the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-715
… dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCentral Valley School District - Separation Payments (2018M-153)
… calculated according to the terms and amounts authorized by the Board. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Hubbardsville Fire District - Board Oversight (2018M-107)
… adequate oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Overview – Enhanced Reporting
… Online . You report this information using the enhanced reporting format, which accepts more data than the previous … Enhanced reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … plans for use that are more specific to the actual needs of the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCamden Central School District - Claims Audit Process (2019M-124)
… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s … of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionArlington Fire District - Purchasing (2018M-43)
… procured in accordance with the District’s procurement policy (policy). Noteworthy Achievements District officials … services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43