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Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs as required …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … Meals cost more to prepare than the revenue generated by meal sales. Key Recommendations Closely monitor cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNyack Union Free School District – Reserve Funds (2014M-185)
… period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of … accordance with statutory requirements and Board policy. … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East … classification or data backups. The Board has not adopted a sufficient, comprehensive disaster recovery plan. Key … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … declaration made by the Foundation that clearly defined what activities it will engage in to achieve the stated goals and objectives. Also, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsOneonta City School District – Payroll (2017M-202)
… Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… because she was responsible for collecting receipts, recording transactions in the financial software, preparing … and written procedures for collecting, processing, recording and depositing cash receipts. Ensure that the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… September 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County … to be competitively bid and document their efforts. … North Country Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for service over 25 … adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one … your employer adopts this additional benefit, or if you turn 62 within one month of its adoption, you have three …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hCooperative Information Technology Services (2012MR-1)
… Through intermunicipal cooperation, local governments can share the costs of IT equipment and services, and provide …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1State Agencies Bulletin No. 1080
… by NBT , and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, 2011 (Administration). Effective Date(s) Paychecks dated August 17, 2011 (Administration) Paychecks … March in order to allow time for OSC to conduct a review of employee records and confirm that refunds were not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsAmagansett Union Free School District – Financial Condition (2014M-91)
… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … District operates one school with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Three Village Central School District – Fuel Inventories (2015M-271)
… Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156