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Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesBrentwood Public Library – Leave Accruals (2018M-26)
… August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. … records and ensure that accurate leave accrual information is maintained and monitored. Review all Business Office …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Nanuet Union Free School District – Payroll (2015M-287)
… District officials do not require pre-approval of overtime or the use of alternate work schedules to reduce the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. … audit school east hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationPine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether … were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Accounts Payable Advisory No. 15
… individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact … as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 with OSC containing the … and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Travel/Conference Claim Requirements – Travel and Conference Expense Management
… his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsShenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period July 1, 2014 through … The Shenendehowa Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… activity fund for the period July 1, 2013 through April 30, 2015. Background The Newcomb Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mSouth Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student … for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and records. … Queensbury …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m