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Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsState Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2021 of … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesAnnual Financial Report Filing Deadlines
… to reflect changes for certain municipalities resulting from the 2020 US Census population data. Changes in due dates … Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No extensions granted Cities: All … Population > 20,000 Towns: Population 5,000 - 19,999 90 days after fiscal year end 30-day extension possible. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSaratoga Youth Recreation – Financial Activities (2016M-258)
… was properly recorded and reported and that Program money was safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258East Meadow Public Library – Claims Auditing (2017M-275)
… to payment. Library officials did not obtain the required number of quotations or proposals for five purchases totaling … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Syracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … $36.1 million. Key Finding District officials have taken actions to reduce the school lunch fund’s dependence on the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Barnard Fire Department – Financial Controls (2015M-134)
… cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties … prepared required annual financial reports. No Board or Committee members audited bills before they were paid. Key … for cash receipts and disbursements. Appoint a Finance Committee to perform the key financial duties as stated in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134XV.1 Overview – XV. End of Year
… Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewClarkstown Central School District – Time and Attendance Records (2017M-150)
… The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150King Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Lansingburgh Central School District – Purchasing (2017M-173)
… 2017. Background The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of … Schaghticoke, as well as the City of Troy. The District is governed by a nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Westhampton 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 process for the … $54.7 million. Key Findings District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester … operates three schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Central Valley School District – Claims Audit (2015M-129)
… approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature on checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Berkshire Union Free School District – Financial Condition (2015M-310)
… Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310